The Economic Effect of Taxation on the Flow of Software Copyright Royalties in MERCOSUR

Journal
Author
Forcada, C.
Country
Argentina; Brazil; MERCOSUR; Paraguay; Uruguay
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the issue of the effect of taxation on the flow of software copyright royalties in the MERCOSUR Member countries, i.e. Argentina, Brazil, Paraguay and Uruguay, with an emphasis on the economic implications.