The Resource La notion de redevances au sens de l'article 12 des conventions fiscales internationales

La notion de redevances au sens de l'article 12 des conventions fiscales internationales

Label
La notion de redevances au sens de l'article 12 des conventions fiscales internationales
Title
La notion de redevances au sens de l'article 12 des conventions fiscales internationales
Creator
Subject
Language
eng
Summary
This article discusses the definition of royalties under article 12 of international tax conventions. It explains the concept of intellectual property (IP) rights such as copyrights, patents, trademarks, models and design, other IP rights, secret know-how and industrial, commercial and scientific equipment. The second part describes methods of calculation and payment of remuneration. The last part deals with the price determination in specific situations such as the rent of IP, the distinction between the development of new IP and the transfer of existing IP, the distinction between the granting of a licence and the transfer of an IP right and the distinction between royalties and the price of one copy of a work
Citation source
In: Journal de droit fiscal. - Bruxelles. - Vol. 90 (2016), no. 5-6 ; p. 130-164
http://library.link/vocab/creatorName
Vanbrabant, B
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • OECD Model
  • royalties
  • copyright
  • patent
  • intellectual property
  • rent
  • licensing
  • know how
Label
La notion de redevances au sens de l'article 12 des conventions fiscales internationales
Instantiates
Publication
Label
La notion de redevances au sens de l'article 12 des conventions fiscales internationales
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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