The Resource Germany's license barrier rule and its application of the nexus approach for preferential tax regimes

Germany's license barrier rule and its application of the nexus approach for preferential tax regimes

Label
Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
Title
Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
Creator
Subject
Language
eng
Summary
In this article, the authors examine the implementation of Germany's license barrier rule and the guidance that the German Ministry of Finance recently provided regarding the compliance of preferential tax regimes with the nexus rule
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 3 ; p. 341-346
http://library.link/vocab/creatorName
  • Greinert, M
  • Karnath, S
  • Siebing, T
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • licensing
  • tax system
  • nexus approach
  • royalties
  • expenses
  • deductions
Label
Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
Instantiates
Publication
Label
Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
Publication

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