The Resource Patents and royalties in the West German business tax

Patents and royalties in the West German business tax

Label
Patents and royalties in the West German business tax
Title
Patents and royalties in the West German business tax
Subject
Language
eng
Summary
This article deals with the impact of the West German business tax (Gewerbesteuer) on royalty payments, patent licenses and, to a lesser extent, know-how contracts. The main features of the business tax are reviewed and various situations involving patents and royalty payments are detailed
Citation source
In: European taxation. - Amsterdam. - Vol. 1 (1961),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • patent
  • know how
Label
Patents and royalties in the West German business tax
Instantiates
Publication
Label
Patents and royalties in the West German business tax
Publication

Library Locations

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