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Tax Aspects of the Transfer of Technology
Catherine A. BrownCanadian Tax Foundation
其他書名
The Asia-Pacific Rim
出版Canadian Tax Foundation, 1990
主題Business & Economics / International / TaxationLaw / GeneralLaw / Intellectual Property / GeneralLaw / MilitaryLaw / Science & TechnologyTechnology & Engineering / Social Aspects
ISBN08880804099780888080400
URLhttp://books.google.com.hk/books?id=S2-aAAAAIAAJ&hl=&source=gbs_api
註釋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.