licensing
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The concept licensing represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
licensing
Resource Information
The concept licensing represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- licensing
97 Items that share the Concept licensing
Context
Context of licensingSubject of
- A challenging reform is needed
- Applying the residual profit split to licensing : an argument for the investment model approach
- Arm's-length royalties in light of BEPS and Uniloc
- Auslandsbeurkundung und Richtigkeitsgewähr
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Blickpunkt International
- Business in the Kyrgyz Republic : legal aspects (information and reference guide) 2007
- Canada - U.S. tax practice. A Crossborder view. Cross-border software licensing arrangements
- Ceny transferowe : 259 wyjaśnien i interpretacji
- China hand : the complete guide to doing business in China
- Comparative survey on sports image rights : Guernsey
- Corrispettivi pagati all'estero per concessioni in uso di software
- De Russische vaste inrichting : valkuil voor buitenlandse distributeurs?
- Der Begriff "Nutzungsberechtiger" im DBA Schweiz-Luxembourg
- Deutsche Quellensteuern und der Brexit : Änderungen der Entlastungsansprüche oder Erstarken der DBA?
- Die Auslegung von Quellenstaatsregelungen in Doppelbesteuerungsabkommen
- Die Besteuerung der Lizenz- und know-how-Verträge
- Die Lizenzschranke in Paragr. 4j EStG : praktische Herausforderungen sowie verfassungs- und europarechtliche Zweifel
- Die Steuerliche Beurteilung von Film-Lizenzzahlungen im deutsch-amerikanischen Wirtschaftsverkehr
- Die steuerliche Gestaltung internationaler Lizenzverträge
- Dienstleistungen im internationalen Steuerrecht : Engineering - Management - Beratung - Lizenzverkehr
- Dutch Court ruling addresses deductibility of licence payments in roundtrip transactions case
- Eighth Circuit skeptical of Medtronic's CUT analysis, vacates tax court decision
- Enhanced requirements in the comparability analysis for royalties : U.S. Court of Appeals in the case of Medtronic U.S
- Forschungskosten, Erfindungen, Lizenzen und Know-how im Steuerrecht
- French direct tax regime : transfers and licences of software
- Germany acts to curb tax effects of patent box regimes
- Germany introduces a bill to prevent harmful licensing tax practices
- Goodwill and taxation issues
- Guide on sportsperson taxation in certain relevant jurisdictions
- IRS reviewing Section 936 conversions for possibly abusive license arrangements
- Important oil find spurs Greenland to adopt new tax rules
- In appealing Medtronic, IRS continues to argue for aggregate approach over adjusted comparable uncontrolled transaction
- Income tax withholding and reporting obligations on cross-border payments
- India - tribunal ruling on cost reimbursement and withholding tax
- India's challenges with intangible taxation before and after the GST
- Intangible assets and transfer pricing : comments on section 482, I.R.C., and the new 2007 US Treasury regulation
- Intangible taxation complements French attractiveness
- Intercompany licensing rates: implications from principal-agent theory
- International licensing agreements
- Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
- Know-how licensing agreements under EC Group Exemption Reg. No. 556/89
- Konzernsteuerquote als Key Performance Indicator : Bedeutung und Arten von Steuerquoten, Fallbeispiele und Optimierungsmassnahmen
- La notion de redevances au sens de l'article 12 des conventions fiscales internationales
- Les contrats de licence en droit socialiste
- Let the licensor beware : a look at Italy's taxation of software licensing
- Licence activities structured via the Netherlands : guidance on how to meet the requirements
- Licence agreements in developing countries
- Licence fees to multiple owners : residual profit splits [1]
- Licensing and leasing
- Licensing and taxation of IP rights
- Licensing of intellectual property through special purpose companies
- Licensing of trademarks and the use of group names : recent developments
- Licensing opportunities in Asia/Pacific
- Licensing umbrella brands : recent German transfer pricing developments
- Licenties : praktische wenken voor de kennishandel
- Limits on royalty payments : how Germany plans to fight IP boxes
- Lizenz-, know-how und Technische Hilfe-Verträge mit spanischen Firmen. 16. Neubearbeitete Auflage, Stand Juli 1988
- Lizenzbox-Modell in Liechtenstein und der Schweiz
- Lizenzen im Unternehmensverbund : ein Abgesang oder noch immer ein attraktives steuerliches Gestaltungsmittel?
- Lizenzverrechnungen nach dem Paragr. 1 Abs. 3 AStG - offene Unterscheidungsfragen
- Mastering the intellectual property life cycle: a global perspective on the tax-efficient management of IP rights
- Migration of intellectual property from Israeli technology companies
- New system for payment of patent annuities as well as for trademark licensing in Brazil
- Next-generation copyright licensing for the Internet
- Nigeria : an oil economy strives for balanced development
- Ort der Leistungserbringung bei grenzüberschreitenden mehrwertsteuerlichen Sachverhalten Schweiz/Deutschland : Teil 2
- Projected and actual profits' impact on licensees
- Providing access to intangible property : alternatives and the taxation thereof
- Quando i compensi per l'uso di software non sono soggetti a ritenuta. R.M. 30 luglio 1997, No. 169/E/VII-14/1658
- R v GlaxoSmithKline Inc : 2012 SCC 52
- Reasserting the equivalence of cost sharing and licensing
- Rechtfertigt die Überlassung von Vertriebspersonen eine Konzernumlage? Keine zusätzliche Lizenzgebühr bzw Know-how-Zahlung an die Muttergesellschaft
- Report on the taxation of patent, know-how and trademark royalties recieved by a Swiss licence holding company from sublicences located in Australia, Belgium, Canada, Denmark, France, Germany, Great Britain, Israel, Netherlands, Spain, South Africa, Sweden, USA
- Status quo und Zukunft der Lizenzschranke : was folgt noch aus Aktionspunkt 5 des BEPS-Projekts?
- Switzerland's cantonal 'license box' regime
- Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
- Tax aspects of research and development within the European Union
- Tax consequences of licensing in the Philippines
- Tax issues with regard to business activities in East Germany
- Tax on the international transfer of information
- Taxation of implicit royalties in Italy
- Taxation of royalties paid to nonresident licensors in Peru
- Taxation of the entertainment industry
- Territorial tax systems : motivations and key considerations for effective change
- The equivalence of cost sharing and licensing arrangements
- The nonequivalence of cost sharing and licensing arrangements
- The taxation of income from the exploitation of image rights - currently and proposed changes
- Transfer pricing aspects of licensing arrangements - part I
- Transfer pricing aspects of licensing arrangements - part II
- Transfer pricing in a post-BEPS world
- Unilateral withholding tax to counteract base erosion and profit shifting
- United States tax aspects of joint ventures and licence agreements in the United States between United States and European companies
- Using internal agreements to price intangible transfers
- Using royalties to avoid the manufacturing source rules
- Verrechnungspreise im internationalen Lizenzgeschäft
- Where to go with athletes' tax optimisation after the crack down on the license box model?
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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/kAKeK9rk9Yw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/kAKeK9rk9Yw/">licensing</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>
