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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