The Resource An assessment of the draft rule limiting the deduction of royalties

An assessment of the draft rule limiting the deduction of royalties

Label
An assessment of the draft rule limiting the deduction of royalties
Title
An assessment of the draft rule limiting the deduction of royalties
Creator
Subject
Language
eng
Summary
On 25 January 2017, a draft bill was published of a rule limiting the deduction of royalty payments to foreign related parties. The intention of the draft bill is to disadvantage the use of such IP box regimes that are not in compliance with the OECD's modified nexus approach. The draft bill provides guidance under which conditions the deduction of royalty payments is limited
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 216-220
http://library.link/vocab/creatorName
  • Heidecke, B
  • Holst, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • patent box
  • royalties
  • deductions
  • nexus approach
Label
An assessment of the draft rule limiting the deduction of royalties
Instantiates
Publication
Label
An assessment of the draft rule limiting the deduction of royalties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...