Tax treatment of the remuneration (royalties and/or lump sums)
Subtitle: paid by enterprises in developing countries for technical assistance and licences under patents
By: by A. Nooteboom & J.H. Th. Schipper.
Contributors: Schipper, J. H. Th.
Series: Studies on taxation and economic development, v. 3; Studies on taxation and economic development ;; vol. 3.
Publisher: [International Bureau of Fiscal Documentation
Published: 1973
Place of publication: Rotterdam
Language: eng
Number of pages: 76
Subjects: Taxation -- Developing countries.; Technical assistance -- Developing countries.; Patent licenses -- Developing countries.
Notes: Includes bibliographical references.