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Tietokoneohjelmien myynti- ja...
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Tietokoneohjelmien myynti- ja lisensointitulon kvalifikaatiokonflikti ja siitä aiheutuvan kaksinkertaisen verotuksen poistaminen
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Tietokoneohjelmien myynti- ja lisensointitulon kvalifikaatiokonflikti ja siitä aiheutuvan kaksinkertaisen verotuksen poistaminen
DESC
SOURCE
Article
Katajainen, Heidi
;
Koponen, Saku-Matti
Published in:
Verotus
64 (2014) : 5, s. 534-545
Saved in:
Language
Finnish
Series
KHO
, 2011:101
KVL
, 2012:16
Classification
ekl 22.01.02
ekl 22.01.09
Subjects/keywords
atk-ohjelmat
lisenssit
lähdevero
rojaltit
kaksinkertainen verotus
kansainvälinen vero-oikeus
verosopimukset
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