Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978)

Journal
Screpante, M.S.
Argentina; Germany
Bulletin for International Taxation 2013 (Volume 67), No. 9
PriceUSD 45

In this article, the author discusses the concept and the tax treatment of software transactions under article 12 of the Argentina-Germany Income and Capital Tax Treaty (1978).