An assessment of the draft rule limiting the deduction of royalties
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The work An assessment of the draft rule limiting the deduction of royalties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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An assessment of the draft rule limiting the deduction of royalties
Resource Information
The work An assessment of the draft rule limiting the deduction of royalties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- An assessment of the draft rule limiting the deduction of royalties
- Language
- eng
- Summary
- On 25 January 2017, a draft bill was published of a rule limiting the deduction of royalty payments to foreign related parties. The intention of the draft bill is to disadvantage the use of such IP box regimes that are not in compliance with the OECD's modified nexus approach. The draft bill provides guidance under which conditions the deduction of royalty payments is limited
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 216-220
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of An assessment of the draft rule limiting the deduction of royaltiesWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/4r_FOhIYq5E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/4r_FOhIYq5E/">An assessment of the draft rule limiting the deduction of royalties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
