JIANGHAN ACADEMIC ›› 2017, Vol. 36 ›› Issue (6): 20-25.doi: 10.16388/j.cnki.cn42-1843/c.2017.06.003

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On the Confirmation of the Nature of Multinational Software Business of Royalties in Double Taxation Treaties

ZHAO Ling, ZHU Yiqing   

  • Received:2017-06-20 Revised:2017-06-20 Online:2017-12-15 Published:2017-11-13

CLC Number: