The Resource The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes

The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes

Label
The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes
Title
The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes
Creator
Subject
Language
eng
Summary
This article discusses Germany's early adoption of the OECD's nexus approach, focusing on how Germany's license barrier rule might apply to royalty payments from a German licensee to a related Swiss licensor that benefits from the special cantonal tax regimes available in Switzerland
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 3 ; p. 339-344
http://library.link/vocab/creatorName
  • Greinert, M
  • Karnath, S
  • Eichenberger, S
  • Blankenstein, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • nexus approach
  • intangibles
  • royalties
  • cantonal tax
Label
The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes
Instantiates
Publication
Label
The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes
Publication

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