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

Journal
Forcada, C.
Argentina; Brazil; MERCOSUR; Paraguay; Uruguay
Bulletin for International Taxation 2011 (Volume 65), No. 7
FormatPDF
EUR
40
| USD
45
(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.