Abstract
This work deals with revenues from the ecommerce of intangibles and issues emerging from the perspective of the income tax and customs duties. Valuation of IP for both kind of taxes show to be problematic, as well as taxation of economic similar intangible goods, property and rights
| Translated title of the contribution | Tax and Customs Implications of E-Commerce of Intangibles |
|---|---|
| Original language | Spanish |
| Title of host publication | Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles |
| Publisher | WIPO |
| Number of pages | 10 |
| Volume | OMPI/INT/BOG/99/6 |
| Publication status | Published - Apr 1999 |
| Externally published | Yes |
| Event | Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro - Feria del Libro, Bogota, Colombia Duration: 7 Apr 1999 → 9 Apr 1999 |
Conference
| Conference | Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro |
|---|---|
| Country/Territory | Colombia |
| City | Bogota |
| Period | 7/04/99 → 9/04/99 |