عنوان
پدید آورنده
موضوع
رده
K4484.2 .T39 2005
K4484
.
2
.
T39
2005
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
1423778413
(Number (ISBN
9781423778417
Erroneous ISBN
9211126843
Erroneous ISBN
9789211126846
NATIONAL BIBLIOGRAPHY NUMBER
Number
b738445
GOVERNMENT PUBLICATION NUMBER
Country Code
undocs
Number
UNCTAD/ITE/IPC/2005/9
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Taxation and technology transfer :
General Material Designation
[Book]
Other Title Information
key issues.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
New York :
Name of Publisher, Distributor, etc.
United Nations,
Date of Publication, Distribution, etc.
2005.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (vii, 49 pages).
SERIES
Series Title
Transfer of technology for successful integration into the global economy
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 42-45).
CONTENTS NOTE
Text of Note
The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports.
2
SUMMARY OR ABSTRACT
Text of Note
Technology is often packaged in the form of tangible assets, intangible property, and knowledge and skills. These different forms of technology may be transferred from one country to another through trade in tangible and intangible assets, the provision of services or licensing and leasing agreements, and also as part of foreign direct investment (FDI). These different modes of transfer and methods of payments may give rise to different tax obligations. This study examines the implications of various tax instruments on the transfer of technology from the perspective of both technology importing and exporting countries. It also identifies some of the tax-related policy instruments that can be used to promote technology transfer to developing countries.--Publisher's description.
SYSTEM REQUIREMENTS NOTE (ELECTRONIC RESOURCES)
Text of Note
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
OTHER EDITION IN ANOTHER MEDIUM
Title
Taxation and technology transfer.
TOPICAL NAME USED AS SUBJECT
Technology transfer-- Taxation-- Law and legislation.
Transfert de technologie-- Impôts-- Droit.
Belastingpolitiek.
Internationaal belastingrecht.
Kennisoverdracht.
Law, General & Comparative.
Law, Politics & Government.
POLITICAL SCIENCE-- Public Policy-- Economic Policy.
Steuerpolitik
Technische ontwikkeling.
Technische vernieuwing.
Technologietransfer
Technology transfer-- Taxation-- Law and legislation.
(SUBJECT CATEGORY (Provisional
POL-- 024000
DEWEY DECIMAL CLASSIFICATION
Number
338
.
926
Edition
22
LIBRARY OF CONGRESS CLASSIFICATION
Class number
K4484
.
2
Book number
.
T39
2005
OTHER CLASS NUMBERS
Class number
86
.
61
System Code
bcl
CORPORATE BODY NAME - ALTERNATIVE RESPONSIBILITY
United Nations Conference on Trade and Development.
ORIGINATING SOURCE
Date of Transaction
20201203233415.0
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
