The Resource Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act

Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act

Label
Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act
Title
Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act
Creator
Subject
Language
eng
Summary
On 2 June 2017, the German Bundesrat passed new legislation on the tax deduction of license fees as business expenses under section 4j of the German Income Tax Act (Einkommensteuergesetz). The authors present the new regulation in detail and conclude that it is not only unnecessary, but also problematic from the perspective of constitutional law and European law in particular
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 822-827
http://library.link/vocab/creatorName
  • Ditz, X
  • Quilitzsch, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • deductions
  • licence duty
  • expenses
Label
Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act
Instantiates
Publication
Label
Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act
Publication

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