haku: @author Ault, H. J. / yhteensä: 1
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| Tekijä: | Ault, H. J. |
| Otsikko: | The 1992 OECD model treaty: Treatment of computer software. |
| Lehti: | European Taxation
1993 : OCT, VOL. 33:10, p. 330-332 |
| Asiasana: | LICENSING TAXATION OECD |
| Kieli: | eng |
| Tiivistelmä: | In September 1992 the OECD Committee on Fiscal Affairs issued a new Model Tax Convention on Income and on Capital. The new Model is not a complete revision of the 1963 and 1977 Models but rather a consolidation of changes recommended in OECD reports since 1977. The author examines the background of the problem of the tax treatment of computer software and the approach taken in the new Model. |
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