| Description |
1 online resource (vii, 49 pages). |
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text file |
| Series |
Transfer of technology for successful integration into the global economy
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Transfer of technology for successful integration into the global economy.
|
| Note |
At head of title: United Nations Conference on Trade and Development. |
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"UNCTAD/ITE/IPC/2005/9"--Title page verso. |
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"Sales no. E.05. II. D.24"--Title page verso. |
| Bibliography |
Includes bibliographical references (pages 42-45). |
| Contents |
The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports. |
| Summary |
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. |
| Access |
Use copy Restrictions unspecified MiAaHDL |
| Reproduction |
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL |
| System Details |
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. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
| Processing Action |
digitized 2010 HathiTrust Digital Library committed to preserve MiAaHDL |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Technology transfer -- Taxation -- Law and legislation.
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Technology transfer -- Taxation -- Law and legislation. |
| Genre/Form |
Electronic books.
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| Added Author |
United Nations Conference on Trade and Development.
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| Other Form: |
Print version: Taxation and technology transfer. New York : United Nations, 2005 (DLC) 2006374467 (OCoLC)64130881 |
| ISBN |
1423778413 (electronic book) |
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9781423778417 (electronic book) |
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9211126843 |
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9789211126846 |
| Sudoc No. |
UNCTAD/ITE/IPC/2005/9 |
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