The Resource Taxation of implicit royalties in Italy
Taxation of implicit royalties in Italy
Resource Information
The item Taxation of implicit royalties in Italy 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 Taxation of implicit royalties in Italy 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
- This article discusses the taxation of royalties, referring to an Italian case of the First Instance Tax Court of Milan, 27 Dec. 2017, decision 7134. The Court prevented the tax administration from disaggregating from the cost paid by the Italian resident entity the amount of royalties allegedly incorporated in the price of the goods purchased, thus denying the necessity to charge the transaction with a withholding tax on the amount paid in consideration of the alleged implicit royalties
- Language
- eng
- Label
- Taxation of implicit royalties in Italy
- Title
- Taxation of implicit royalties in Italy
- Language
- eng
- Summary
- This article discusses the taxation of royalties, referring to an Italian case of the First Instance Tax Court of Milan, 27 Dec. 2017, decision 7134. The Court prevented the tax administration from disaggregating from the cost paid by the Italian resident entity the amount of royalties allegedly incorporated in the price of the goods purchased, thus denying the necessity to charge the transaction with a withholding tax on the amount paid in consideration of the alleged implicit royalties
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 10 ; p. 799-804
- http://library.link/vocab/creatorName
- Greggi, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- royalties
- licensing
- intangibles
- tax treaty
- withholding tax
- case law
- Label
- Taxation of implicit royalties in Italy
- Label
- Taxation of implicit royalties in Italy
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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/Taxation-of-implicit-royalties-in-Italy/61A9unDC6Is/" 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/Taxation-of-implicit-royalties-in-Italy/61A9unDC6Is/">Taxation of implicit royalties in Italy</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/Taxation-of-implicit-royalties-in-Italy/61A9unDC6Is/" 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/Taxation-of-implicit-royalties-in-Italy/61A9unDC6Is/">Taxation of implicit royalties in Italy</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>
