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Tax Aspects Of The Transfer Of Technology
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Author :Catherine A. Brown Publisher :Canadian Tax Foundation = Association Canadienne d'études fiscales ISBN 13 : Total Pages :476 pages Book Rating :4.:/5 (318 download)
Book Synopsis Tax Aspects of the Transfer of Technology by : Catherine A. Brown
Download or read book Tax Aspects of the Transfer of Technology written by Catherine A. Brown and published by Canadian Tax Foundation = Association Canadienne d'études fiscales. This book was released on 1990 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tax Aspects of the Transfer of Technology: the Asia-Pacific Rim by : Catherine A. Brown
Download or read book Tax Aspects of the Transfer of Technology: the Asia-Pacific Rim written by Catherine A. Brown and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United Nations Conference on Trade and Development Publisher :United Nations Publications ISBN 13 : Total Pages :68 pages Book Rating :4.3/5 (91 download)
Book Synopsis Taxation and Technology Transfer by : United Nations Conference on Trade and Development
Download or read book Taxation and Technology Transfer written by United Nations Conference on Trade and Development and published by United Nations Publications. This book was released on 2005 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Book Synopsis Certain Tax Aspects of Transnational Technology Transfers by : Nicholas Bogos
Download or read book Certain Tax Aspects of Transnational Technology Transfers written by Nicholas Bogos and published by . This book was released on 1985* with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U.S. Tax Considerations in International Technology Transfers (Part 1) by : Marcus B. Finnegan
Download or read book U.S. Tax Considerations in International Technology Transfers (Part 1) written by Marcus B. Finnegan and published by . This book was released on 1979 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U.S. Tax Considerations in International Technology Transfers (Part 1) by : Marcus B. Finnegan
Download or read book U.S. Tax Considerations in International Technology Transfers (Part 1) written by Marcus B. Finnegan and published by . This book was released on 1979 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Technology written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the tax implications of transfers of technology in the hands of the transferor as well as the transferee.
Book Synopsis International Technology Transfers by : Harry Rubin
Download or read book International Technology Transfers written by Harry Rubin and published by Springer. This book was released on 1995-03-22 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Technology Transfers: Legal Aspects provides businesspersons and legal practitioners with a practical conceptual framework for the analysis and implementation of cross-border technology transactions, as well as alerting potential parties to technology transfers to the salient issues they should systematically confront and resolve as they seek to structure and implement their transaction. Particular attention is devoted to the identification of traps in the path of successful international technology transfer. The term `technology' is used in this book in its broadest possible sense, including what in some countries is referred to as `industrial property' and encompassing all legal categories of intellectual property, such as copyrights, trademarks, patents, know-how and trade secrets. The book applies an interdisciplinary approach to a complex and interdisciplinary subject and seeks to harmonize the frequently divergent perspectives that businesspersons and attorneys bring to technology transactions. A conscious effort was made to focus on those fields of law and business that are particular germane to international technology transfers and, most importantly, discuss the manner in which they interact with one another. Some of the topics covered: Intellectual property regimes and how to safeguard one's proprietary rights in technology; contractual provisions; tax structures and tax implications of technology transfer transactions; conflicts of law, choice of law and dispute resolution in the international technology transfer context.
Book Synopsis Generation-skipping Transfer Tax by : Carol A. Harrington
Download or read book Generation-skipping Transfer Tax written by Carol A. Harrington and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fundamentals of Transfer Pricing by : Michael Lang
Download or read book Fundamentals of Transfer Pricing written by Michael Lang and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P - Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. In analysing the topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding.
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by : OECD
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by : OECD
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Book Synopsis Taxation of Crypto Assets by : Niklas Schmidt
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Book Synopsis Use of Technology in Tax Administrations 1 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 1 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis International Taxation of Banking by : John Abrahamson
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Book Synopsis Introduction to Transfer Pricing by : Jerome Monsenego
Download or read book Introduction to Transfer Pricing written by Jerome Monsenego and published by . This book was released on 2013-01-01 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.
Book Synopsis The Art and Science of Technology Transfer by : Phyllis L. Speser
Download or read book The Art and Science of Technology Transfer written by Phyllis L. Speser and published by John Wiley & Sons. This book was released on 2012-06-19 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for The Art & Science of Technology Transfer "Phyl Speser's personality comes across in the text-complicated, intrigued, highly rational, insightful, rich in context, and fun. She had me smiling throughout. This work represents the next chapter of the technology transfer profession's development, where it will be all about getting to market with a studied awareness of value. Phyl gives us the tools to get there with a great read, just the focus we are needing in the profession." —Jill A. Tarzian Sorensen, JDExecutive Director, Johns Hopkins Technology Transfer, The Johns Hopkins University "Phyl Speser is one of the pioneers in developing the modern practice of technology transfer and in The Art & Science of Technology Transfer, she shares her experiences and philosophy in a well-written, highly readable book that is packed with case studies of both success and failure." —Ashley Stevens, Director, Office of Technology Transfer, Boston University "This readable book is a must for anyone wanting to look at the technology transfer process from a novel viewpoint. Rather than just recite the nuts and bolts of the process, it illustrates theoretical concepts with real world, practical examples. Any reader will come away with new and useful ways of looking at, and doing, this business." —Kenneth H. Levin, PHD, Deputy DirectorUniversity of Chicago Office of Technology & Intellectual Property (UCTech) "An amazing compendium of philosophy, science, and practical experience that converge to form, literally, the art and science of technology transfer. On any given page, you may find a quote from Plato, a mathematical formula, an intriguing anecdote by the author, or a practical 'how-to' statement. It's written in a very engaging style that keeps you turning from page to page . . . there's enough material in this book to launch a college course on Technology Transfer-nothing is left out!" —David Snyder, Vice President-Technology Commercialization Science Applications International Corporation (SAIC) "This is an excellent introduction to sorting out the complex world of technology transfer, eminently useful to both practitionersand students. The text is thorough, filled with the practical examples, details, and guidelines useful to learn and practice this often-arcane subject, while never losing sight of an overarching paradigm for getting new technology out of the lab and into the market. I am certain that other teachers will find it as valuable as I have." —Lawrence Aronhime, Faculty Associate and Lecturer, The Johns Hopkins University, 2005 recipient Johns Hopkins Alumni Association Excellence in Teaching Award "A clear and entertaining presentation of the complexities of technology transfer and intellectual property, this book provides usable, practical information to students and practitioners on every page. The Art & Science of Technology Transfer provides a well-crafted immersion in the processes and practices of moving ideas into the marketplace." —Phil Weilerstein, Executive Director,National Collegiate Inventors and Innovators Alliance (NCIIA)
