Cahiers de Droit Fiscal International

This book addresses various issues and trends in the taxation of cross-border supply of technology. The discussion focuses on the treatment of a non-resident supplier of technology by the country planning to use the technology. Among the topics raised: + the treatment of technical service fees, + methods of distinguishing among different forms of technology transfer, + recent developments in the taxation of computer software, and + special issues arising in developing countries. The authors straightforwardly present the information and cover a broad range of countries worldwide.