The Resource Final guidance on withholding tax on cross-border software licences and databases

Final guidance on withholding tax on cross-border software licences and databases

Label
Final guidance on withholding tax on cross-border software licences and databases
Title
Final guidance on withholding tax on cross-border software licences and databases
Creator
Subject
Language
eng
Summary
This note discusses the German Federal Ministry of Finance's long-awaited guidance on the question of whether or not a German withholding taxing right exists on cross-border payments, in particular for software, cloud and/or database use transactions
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 6 ; p. 274-278
http://library.link/vocab/creatorName
Baltromejus, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • software
  • internet
  • cross-border transaction
Label
Final guidance on withholding tax on cross-border software licences and databases
Instantiates
Publication
Label
Final guidance on withholding tax on cross-border software licences and databases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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