LEADER 00000cam a2200673Ka 4500 001 ocn657383180 003 OCoLC 005 20160527041625.8 006 m o d 007 cr un||||a|a|| 008 100823s2005 nyu ob i000 0 eng d 019 70113648|a607574981 020 1423778413|q(electronic book) 020 9781423778417|q(electronic book) 020 |z9211126843 020 |z9789211126846 035 (OCoLC)657383180|z(OCoLC)70113648|z(OCoLC)607574981 040 OCLCE|beng|epn|cOCLCE|dN$T|dYDXCP|dOCLCQ|dOCLCF|dOCLCQ |dMFM|dOCLCO|dOCLCQ 042 dlr 049 RIDW 050 4 K4484.2|b.T39 2005 072 7 POL|x024000|2bisacsh 082 04 338.926|222 084 86.61|2bcl 086 UNCTAD/ITE/IPC/2005/9|2undocs 090 K4484.2|b.T39 2005 245 00 Taxation and technology transfer :|bkey issues. 264 1 New York :|bUnited Nations,|c2005. 300 1 online resource (vii, 49 pages). 336 text|btxt|2rdacontent 337 computer|bc|2rdamedia 338 online resource|bcr|2rdacarrier 347 text file|2rdaft 490 1 Transfer of technology for successful integration into the global economy 500 At head of title: United Nations Conference on Trade and Development. 500 "UNCTAD/ITE/IPC/2005/9"--Title page verso. 500 "Sales no. E.05. II. D.24"--Title page verso. 504 Includes bibliographical references (pages 42-45). 505 2 The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports. 506 |3Use copy|fRestrictions unspecified|2star|5MiAaHDL 520 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. 533 Electronic reproduction.|b[S.l.] :|cHathiTrust Digital Library,|d2010.|5MiAaHDL 538 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.|uhttp://purl.oclc.org/DLF/benchrepro0212 |5MiAaHDL 583 1 digitized|c2010|hHathiTrust Digital Library|lcommitted to preserve|2pda|5MiAaHDL 588 0 Print version record. 590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic Collection - North America 650 0 Technology transfer|xTaxation|xLaw and legislation.|0https ://id.loc.gov/authorities/subjects/sh86002928 650 7 Technology transfer|xTaxation|xLaw and legislation.|2fast |0https://id.worldcat.org/fast/1145325 655 4 Electronic books. 710 2 United Nations Conference on Trade and Development.|0https ://id.loc.gov/authorities/names/n79032201 776 08 |iPrint version:|tTaxation and technology transfer.|dNew York : United Nations, 2005|w(DLC) 2006374467 |w(OCoLC)64130881 830 0 Transfer of technology for successful integration into the global economy.|0https://id.loc.gov/authorities/names/ nr2006031075 856 40 |uhttps://rider.idm.oclc.org/login?url=http:// search.ebscohost.com/login.aspx?direct=true&scope=site& db=nlebk&AN=158050|zOnline eBook. Access restricted to current Rider University students, faculty, and staff. 856 42 |3Instructions for reading/downloading this eBook|uhttp:// guides.rider.edu/ebooks/ebsco 901 MARCIVE 20231220 948 |d20160616|cEBSCO|tebscoebooksacademic|lridw 994 92|bRID