The Resource "Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice

"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice

Label
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
Title
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
Creator
Subject
Language
eng
Summary
Globalization and the transfer of technology and know-how mean that new juridical and economic aspects relating to international cooperation between commercial companies are of fundamental importance. In the context of many European companies using subsidiaries or affiliated companies to undertake large projects, the related issues of the payment for these services and the consequent fiscal treatment arise. This note considers a recent Romanian court case regarding these topics
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Păun, C.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer of technology
  • know how
  • intangibles
Label
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
Instantiates
Publication
Label
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
Publication

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