Taxation And Technology Transfer
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Taxation And Technology Transfer
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Author : United Nations Conference on Trade and Development
language : en
Publisher: United Nations Publications
Release Date : 2005
Taxation And Technology Transfer written by United Nations Conference on Trade and Development and has been published by United Nations Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Political Science categories.
"The report gives an overview of the impact of taxation in developed and developing countries on the transfer of technology and seeks to shed light on the formulation of tax policies that could facilitate technology transfer"--Page iii.
Tax Aspects Of The Transfer Of Technology
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Author : Catherine A. Brown
language : en
Publisher: Canadian Tax Foundation = Association Canadienne d'études fiscales
Release Date : 1990
Tax Aspects Of The Transfer Of Technology written by Catherine A. Brown and has been published by Canadian Tax Foundation = Association Canadienne d'études fiscales this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Double taxation categories.
A study discussing tax aspects of the transfer of technology by non-residents to seven countries in the Asia-Pacific which have both the interest in acquiring it and the capability of exploiting it: Indonesia, Singapore, Malaysia, Thailand, China, Hong Kong and Taiwan. For each country the author reviews the domestic withholding tax provisions, examines the interaction of these provisions with the relevant double taxation agreement and discusses government policies and tax incentives related thereto. Some relevant parts of legislation are also appended.
Tax Aspects Of The Transfer Of Technology The Asia Pacific Rim
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Author : Catherine A. Brown
language : en
Publisher:
Release Date : 1990
Tax Aspects Of The Transfer Of Technology The Asia Pacific Rim written by Catherine A. Brown and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
Taxation Of Income From Transfer Of Technology
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Author : UN. Secretariat
language : en
Publisher:
Release Date : 1991
Taxation Of Income From Transfer Of Technology written by UN. Secretariat and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.
Foreign Investment Technology Transfer
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Author : Ahmad Khan
language : en
Publisher:
Release Date : 1985
Foreign Investment Technology Transfer written by Ahmad Khan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Fiscal policy categories.
International Transfer Of Technology To Developing Countries
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Author : Fisseha-Tsion Menghistu
language : en
Publisher:
Release Date : 1988
International Transfer Of Technology To Developing Countries written by Fisseha-Tsion Menghistu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Technology transfer categories.
This thesis examines, among others, the definition and concept of technology, the principal forms of international transfer of technology as well as the current fiscal aspects (taxation of royalties, etc.) of international transfer of technology issues to many developing countries in Latin America, Africa and Asia. It also analyses the impact of bilateral tax treaties for the avoidance of double taxation with respect to taxation of technology transfer on domestic taxation. Furthermore the role and effectiveness of tax incentives in facilitating the flow of foreign private capital investment and technology to developing countries. Finally, the current technology and fiscal contradictions as well as dilemmas facing such countries in using their fiscal instruments for promoting the transfer of technology for development are examined.
Taxation Of International Transfers Of Technology
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Author : Amsterdam KPMG International Tax Centre
language : en
Publisher:
Release Date : 1990
Taxation Of International Transfers Of Technology written by Amsterdam KPMG International Tax Centre and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Technology categories.
Controlling International Technology Transfer
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Author : Tagi Sagafi-Nejad
language : en
Publisher: Elsevier
Release Date : 2013-10-22
Controlling International Technology Transfer written by Tagi Sagafi-Nejad and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-22 with Business & Economics categories.
Controlling International Technology Transfer: Issues, Perspectives, and Policy Implications discusses topics that concern technology transfer control. The book assesses related issues and perspectives, as well as examines alternative policy imperatives from different perspectives. The text is comprised of 15 chapters, which are organized into three parts. The first part contains Chapters 1 to 8 that tackle the underlying issues of technology transfer control, such as alternative channel and modes, the impact of new control systems, pricing, taxation, and business practices. The second part contains Chapters 9 to 14, which cover topics concerning policy perspectives and implication, such as control incentives, technology importing/exporting, and control systems. The last part contains Chapter 15, which provides a closing discussion regarding actors, issues, and alternatives. This book will be of great interest to readers who are concerned with the technology transfer systems.
Science Technology And Taxation
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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-08-01
Science Technology And Taxation written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-01 with Law categories.
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
Taxes Technology Transfer And The R D Activities Of Multinational Firms
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Author : James R. Hines
language : en
Publisher:
Release Date : 1994
Taxes Technology Transfer And The R D Activities Of Multinational Firms written by James R. Hines and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with International business enterprises categories.
Multinational firms that use domestic technologies in foreign locations are required to pay royalties from foreign users to domestic owners. Foreign governments often tax these royalty payments. High royalty tax rates raise the cost of imported technologies. This paper examines the effect of royalty taxes on the local R&D intensities for foreign affiliates of multinational corporations, looking both at foreign-owned affiliates in the United States and at American-owned affiliates in other countries. The results indicate that higher royalty taxes are associated with greater R&D intensity on the part of affiliates, suggesting that local R&D is a substitute for imported technology.