Withholding Tax and Cross-Border Intellectual Property Transactions in Developing Countries: The Example of Egypt and India

Journal
Abdellatif, M.M.
Egypt; India; International
Bulletin for International Taxation 2011 (Volume 65), No. 8
PriceUSD 45

This article examines cross-border transactions involving intellectual property, including licensing, transfers and cost-sharing arrangements with specific regard to Egypt and India. As these developing countries are technology importers, they are concerned with protecting their tax revenue by the imposition of appropriate measures, notably withholding taxes.