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该文首先从技术销售和技术授权的一般理论入手,由此推导出技术服务费,对技术服务费分类的分歧进行了分析,最后分别提出了居住国与收入来源国的征税权及其划分。
Firstly, the article begins with the general theory of technology sales and technology authorization, deduces the technical service fee and analyzes the disagreement of the technical service fee classification. Finally, it proposes the taxation right and its division of the country of residence and the country of income .