Download Free Conference Of Ministers Responsible For The Application Of Science And Technology To Development In Latin America And The Caribbean Castalac Ii Brasilia Brazil 20 26 August 1985 Book in PDF and EPUB Free Download. You can read online Conference Of Ministers Responsible For The Application Of Science And Technology To Development In Latin America And The Caribbean Castalac Ii Brasilia Brazil 20 26 August 1985 and write the review.

This thesis examines, among others, the definition and concept of technology, the principal forms of international transfer of technology as well as the current fiscal aspects (taxation of royalties, etc.) of international transfer of technology issues to many developing countries in Latin America, Africa and Asia. It also analyses the impact of bilateral tax treaties for the avoidance of double taxation with respect to taxation of technology transfer on domestic taxation. Furthermore the role and effectiveness of tax incentives in facilitating the flow of foreign private capital investment and technology to developing countries. Finally, the current technology and fiscal contradictions as well as dilemmas facing such countries in using their fiscal instruments for promoting the transfer of technology for development are examined.