Die Besteuerung von Einkünften aus der Überlassung von Technologie

Subject I of the 1997 New Delhi IFA Congress will address various issues and trends in the taxation of cross-border supply of technology. The general reporter's directives focus on the treatment of a non-resident supplier of technology by the country in which the technology is to be used. Stefan Bendlinger has been appointed National Reporter by IFA's Austrian Branch. In this summary of the Austrian National Report he analyses among other topics the treatment of technical service fees, methods of distinguishing among different forms of technology transfers and recent developments in the taxation of computer software. The tax implications are analysed both as per the Austrian tax laws and under consideration of the provisions of the Austrian tax treaties.