The Resource Germany's U-turn on extraterritorial IP taxation

Germany's U-turn on extraterritorial IP taxation

Label
Germany's U-turn on extraterritorial IP taxation
Title
Germany's U-turn on extraterritorial IP taxation
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors consider a draft law that suggests the German government intends to retain a controversial rule permitting the extraterritorial taxation of intellectual property when the only nexus is the registration in a German IP register, a rule that the German Ministry of Finance previously proposed abolishing
Citation source
In: Tax notes international. - Falls Church. - Vol. 101 (2021), no. 7 ; p. 891-894
http://library.link/vocab/creatorName
  • Frey, J
  • Schmid, F
  • Schwarz, F-M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • intellectual property
  • information technology
  • extraterritoriality
  • nexus
Label
Germany's U-turn on extraterritorial IP taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/T/TNI/vol.101/7_891-894.pdf
Publication
Note
20210312

Library Locations

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