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

Type

Journal

Author

Screpante, M.S.

Country

Argentina; Germany

Published Date

July 30, 2013

Issue

Bulletin for International Taxation 2013 (Volume 67), No. 9

DOI

https://doi.org/10.59403/200ag6f

Document

Go to Tax Research Platform

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).

Quicklinks

Sign In

Single Sign On

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