The Resource Arm's-length royalties in light of BEPS and Uniloc

Arm's-length royalties in light of BEPS and Uniloc

Label
Arm's-length royalties in light of BEPS and Uniloc
Title
Arm's-length royalties in light of BEPS and Uniloc
Creator
Subject
Language
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
Instantiates
Publication
Label
Arm's-length royalties in light of BEPS and Uniloc
Publication

Library Locations

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