The Resource The SDI case : Tax Court ruling on "cascading" royalty payments

The SDI case : Tax Court ruling on "cascading" royalty payments

Label
The SDI case : Tax Court ruling on "cascading" royalty payments
Title
The SDI case : Tax Court ruling on "cascading" royalty payments
Creator
Subject
Summary
Discusses the implications of a recent court decision for tax planning but warns that taxpayers must take anti-conduit regulations and the LOB provisions contained in tax treaties into account, since such rules may limit the possibility of applying the holding in this case to future tax planning
Citation source
In: European taxation. - Amsterdam. - Vol. 37 (1997),
http://library.link/vocab/creatorName
McCarthy, C.M
Language note
English
http://library.link/vocab/subjectName
  • LoB
  • royalties
  • tax treaty
  • case law
Label
The SDI case : Tax Court ruling on "cascading" royalty payments
Instantiates
Publication
Label
The SDI case : Tax Court ruling on "cascading" royalty payments
Publication

Library Locations

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