Hidden Bibliographic Details
| Other authors / contributors: | United Nations Conference on Trade and Development.
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| ISBN: | 1423778413
9781423778417
9211126843
9789211126846
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| Notes: | Includes bibliographical references (pages 42-45).
Restrictions unspecified
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
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
English.
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| 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.
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| Other form: | Print version: Taxation and technology transfer. New York : United Nations, 2005
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| Govt.docs classification: | UNCTAD/ITE/IPC/2005/9
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