The Resource Arm's-length royalties in light of BEPS and Uniloc
Arm's-length royalties in light of BEPS and Uniloc
Resource Information
The item Arm's-length royalties in light of BEPS and Uniloc represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Arm's-length royalties in light of BEPS and Uniloc represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author of this article compares the key insights from base erosion and profit (BEPS) Action 8 and how these insights support the Federal Circuit's advice in Uniloc. It then considers five examples in which a U.S. parent licenses certain intangible assets to its Canadian affiliate
- Language
-
- eng
- eng
- Label
- Arm's-length royalties in light of BEPS and Uniloc
- Title
- Arm's-length royalties in light of BEPS and Uniloc
- Language
-
- eng
- eng
- Summary
- The author of this article compares the key insights from base erosion and profit (BEPS) Action 8 and how these insights support the Federal Circuit's advice in Uniloc. It then considers five examples in which a U.S. parent licenses certain intangible assets to its Canadian affiliate
- Citation source
- In: Journal of international taxation. - New York. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- case law
- arm's length principle
- royalties
- intangibles
- licensing
- Label
- Arm's-length royalties in light of BEPS and Uniloc
- Note
- 20160114
- Label
- Arm's-length royalties in light of BEPS and Uniloc
- Note
- 20160114
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arms-length-royalties-in-light-of-BEPS-and/63YQLO4q4_A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arms-length-royalties-in-light-of-BEPS-and/63YQLO4q4_A/">Arm's-length royalties in light of BEPS and Uniloc</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arms-length-royalties-in-light-of-BEPS-and/63YQLO4q4_A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arms-length-royalties-in-light-of-BEPS-and/63YQLO4q4_A/">Arm's-length royalties in light of BEPS and Uniloc</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
