The Economic Effect of Taxation on the Flow of Software Copyright Royalties in MERCOSUR

Journal
Argentina; Brazil; MERCOSUR; Paraguay; Uruguay
Bulletin for International Taxation 2011 (Volume 65), No. 7
This article considers the issue of the effect of taxation on the flow of software copyright royalties in the MERCOSUR Member countries, i.e. Argentina, Brazil, Paraguay and Uruguay, with an emphasis on the economic implications.