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

Type Journal Article

Author Screpante, M.S.

Country Argentina; Germany

Published 30 July 2013

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

EUR 35 |
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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).

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