Source taxation of consideration for technical services and know-how

Journal
Bruggen, E. van der
China (People's Rep.); India; Thailand
Asia-Pacific Tax Bulletin 2001 (Volume 7), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Considers the problems faced by developing countries in taxing fees for know-how and technical services, referring to the approach taken in China, India and Thailand.