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United Nations Conference on Trade and Development
Author : United Nations Conference on Trade and Development Publisher : United Nations Publications Page : 68 pages File Size : 45,8 Mb Release : 2005 Category : Political Science ISBN : UOM:39015064129870
Taxation and Technology Transfer by United Nations Conference on Trade and Development Pdf
"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.
Tax Aspects of the Transfer of Technology by Catherine A. Brown,Canadian Tax Foundation Pdf
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.
Transfer Pricing and Value Creation by Raffaele Petruzzi,Romero J.S. Tavares Esq. Pdf
Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application of the Arm’s Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL.M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research.
Controlling International Technology Transfer by Tagi Sagafi-Nejad,Richard W. Moxon,Howard V. Perlmutter Pdf
Controlling International Technology Transfer: Issues, Perspectives, and Policy Implications discusses topics that concern technology transfer control. The book assesses related issues and perspectives, as well as examines alternative policy imperatives from different perspectives. The text is comprised of 15 chapters, which are organized into three parts. The first part contains Chapters 1 to 8 that tackle the underlying issues of technology transfer control, such as alternative channel and modes, the impact of new control systems, pricing, taxation, and business practices. The second part contains Chapters 9 to 14, which cover topics concerning policy perspectives and implication, such as control incentives, technology importing/exporting, and control systems. The last part contains Chapter 15, which provides a closing discussion regarding actors, issues, and alternatives. This book will be of great interest to readers who are concerned with the technology transfer systems.
International Transfer of Technology to Developing Countries by Fisseha-Tsion Menghistu Pdf
This thesis examines, among others, the definition and concept of technology, the principal forms of international transfer of technology as well as the current fiscal aspects (taxation of royalties, etc.) of international transfer of technology issues to many developing countries in Latin America, Africa and Asia. It also analyses the impact of bilateral tax treaties for the avoidance of double taxation with respect to taxation of technology transfer on domestic taxation. Furthermore the role and effectiveness of tax incentives in facilitating the flow of foreign private capital investment and technology to developing countries. Finally, the current technology and fiscal contradictions as well as dilemmas facing such countries in using their fiscal instruments for promoting the transfer of technology for development are examined.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by OECD Pdf
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.
Science, Technology and Taxation by Robert F. W. van Brederode Pdf
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers' understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book's great importance and practical value.
Turning Science into Business Patenting and Licensing at Public Research Organisations by OECD Pdf
This report presents the results of the first international survey on the patenting and licensing activities of public research organisations in OECD countries.
United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department of International Economic and Social Affairs,United Nations. Department of Economic and Social Development
Author : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department of International Economic and Social Affairs,United Nations. Department of Economic and Social Development Publisher : New York : United Nations Page : 48 pages File Size : 48,9 Mb Release : 1992 Category : Business & Economics ISBN : UOM:39015029855270
International Cooperation in Tax Matters by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department of International Economic and Social Affairs,United Nations. Department of Economic and Social Development Pdf
The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by OECD Pdf
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.
United Nations,UNCTAD/UNDP Programme on Globalization, Liberalization and Sustainable Human Development
Author : United Nations,UNCTAD/UNDP Programme on Globalization, Liberalization and Sustainable Human Development Publisher : New York and Geneva : United Nations Page : 230 pages File Size : 51,7 Mb Release : 2003 Category : Business & Economics ISBN : 9211126037
Transfer of Technology for Successful Integration Into the Global Economy by United Nations,UNCTAD/UNDP Programme on Globalization, Liberalization and Sustainable Human Development Pdf
This publication contains three case studies which seek to disseminate information on best practices for promoting transfer of technology in developing countries, in order to help establish new industries which can successfully compete in the global economy. These studies were carried out under the UNCTAD/UNDP Programme on Globalization, Liberalization and Sustainable Human Development, and deal with aircraft manufacturing in Brazil, the pharmaceuticals sector in India and the automobile industry in South Africa.
International Technology Transfer for Profit by Dennis Campbell,Mark Abell Pdf
International Technology Transfers for Profit is a compilation of papers received at the Fifth Annual Waidring (Austria) Spring Conference. The contributors to this publication encompass all of Europe, North and South America, Asia and the Pacific and the Middle East. Representative of these papers is a wide range of issues relating to the profitable transfer of technology in an international market. The major themes of discussion include an overview of International Intellectual Property Protection, Licensing and Patents -- structure and agreement, Strategic Alliances -- strategies and negotiations, Financing and Taxation of Technology Transfer, and Antitrust Laws -- inclusive of the EC Block Exemption. This publication is recommended to all those who have an interest in the legalities of international technology.
