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Title Taxation and technology transfer : key issues.
Imprint New York : United Nations, 2005.

Series Transfer of technology for successful integration into the global economy
Transfer of technology for successful integration into the global economy.
Subject Technology transfer -- Taxation -- Law and legislation.
Alt Name United Nations Conference on Trade and Development.
Description 1 online resource (vii, 49 pages).
Bibliography Note Includes bibliographical references (pages 42-45).
Contents The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports.
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.
Access Use copy Restrictions unspecified star
Reproduction Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
System Details 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.
Note Print version record.
ISBN 1423778413 (electronic bk.)
9781423778417 (electronic bk.)
OCLC # 657383180
Additional Format Print version: Taxation and technology transfer. New York : United Nations, 2005 (DLC) 2006374467 (OCoLC)64130881