The Resource Determining arm's length remuneration for Dutch royalty licensing companies
Determining arm's length remuneration for Dutch royalty licensing companies
Resource Information
The item Determining arm's length remuneration for Dutch royalty licensing companies 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 Determining arm's length remuneration for Dutch royalty licensing companies 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
- Following a period of uncertainty, it is again possible to obtain a favourable tax ruling (APA) for Dutch companies involved in licensing activities. In order to gain such a ruling, the Dutch tax authorities require that Dutch royalty licensing companies have economic substance, put a certain amount of equity at risk and earn an arm's length remuneration commensurate with their functions and risks. This article considers the requirements of the Dutch tax authorities in relation to the remuneration of royalty licensing companies and also describes the economic analysis required to implement the requirements of the Dutch tax authorities. The article is based on experience in agreeing a recent APA with the Dutch authorities
- Language
- eng
- Label
- Determining arm's length remuneration for Dutch royalty licensing companies
- Title
- Determining arm's length remuneration for Dutch royalty licensing companies
- Language
- eng
- Summary
- Following a period of uncertainty, it is again possible to obtain a favourable tax ruling (APA) for Dutch companies involved in licensing activities. In order to gain such a ruling, the Dutch tax authorities require that Dutch royalty licensing companies have economic substance, put a certain amount of equity at risk and earn an arm's length remuneration commensurate with their functions and risks. This article considers the requirements of the Dutch tax authorities in relation to the remuneration of royalty licensing companies and also describes the economic analysis required to implement the requirements of the Dutch tax authorities. The article is based on experience in agreeing a recent APA with the Dutch authorities
- Citation source
- In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
- http://library.link/vocab/creatorName
-
- Boer, D. de
- Boyle, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- APA
- arm's length principle
- royalties
- licensing company
- remuneration
- Label
- Determining arm's length remuneration for Dutch royalty licensing companies
- Label
- Determining arm's length remuneration for Dutch royalty licensing companies
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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/Determining-arms-length-remuneration-for-Dutch/tZUXkEvTNok/" 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/Determining-arms-length-remuneration-for-Dutch/tZUXkEvTNok/">Determining arm's length remuneration for Dutch royalty licensing companies</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/Determining-arms-length-remuneration-for-Dutch/tZUXkEvTNok/" 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/Determining-arms-length-remuneration-for-Dutch/tZUXkEvTNok/">Determining arm's length remuneration for Dutch royalty licensing companies</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>
