The Resource An assessment of the draft rule limiting the deduction of royalties
An assessment of the draft rule limiting the deduction of royalties
Resource Information
The item An assessment of the draft rule limiting the deduction of royalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An assessment of the draft rule limiting the deduction of royalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- An assessment of the draft rule limiting the deduction of royalties
- Title
- 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
- http://library.link/vocab/creatorName
-
- Heidecke, B
- Holst, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- patent box
- royalties
- deductions
- nexus approach
- Label
- An assessment of the draft rule limiting the deduction of royalties
- Label
- An assessment of the draft rule limiting the deduction of royalties
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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/portal/An-assessment-of-the-draft-rule-limiting-the/8HoyY9Cw83o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-assessment-of-the-draft-rule-limiting-the/8HoyY9Cw83o/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/An-assessment-of-the-draft-rule-limiting-the/8HoyY9Cw83o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-assessment-of-the-draft-rule-limiting-the/8HoyY9Cw83o/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
