Resolution des 51. IFA-Kongresses in New Delhi zum Technologietransfer

The 51st Congress having regard to 31 National Reports and the General Report on the Taxation of Income derived from the Supply of Technology, as published in Vol. 82a of the „Cahiers de Droit Fiscal International", taking note of the discussion during the Congress, has adopted the following resolutions hereinafter published. Stefan Bendlinger, the Austrian National Reporter on this subject, analyses the resolutions adopted by the New Delhi Congress.