The Resource Taxation of implicit royalties in Italy

Taxation of implicit royalties in Italy

Label
Taxation of implicit royalties in Italy
Title
Taxation of implicit royalties in Italy
Creator
Subject
Language
eng
Summary
This article discusses the taxation of royalties, referring to an Italian case of the First Instance Tax Court of Milan, 27 Dec. 2017, decision 7134. The Court prevented the tax administration from disaggregating from the cost paid by the Italian resident entity the amount of royalties allegedly incorporated in the price of the goods purchased, thus denying the necessity to charge the transaction with a withholding tax on the amount paid in consideration of the alleged implicit royalties
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 10 ; p. 799-804
http://library.link/vocab/creatorName
Greggi, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • licensing
  • intangibles
  • tax treaty
  • withholding tax
  • case law
Label
Taxation of implicit royalties in Italy
Instantiates
Publication
Label
Taxation of implicit royalties in Italy
Publication

Library Locations

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