royalties
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royalties
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- "Triangular problem" settled in US-Netherlands treaty protocol
- 'Catch-56' : Germany's proposed extraterritorial IP-tax
- 'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
- 1990 National Budget
- A CIDE royalties e sua relação com os tratados internacionais
- A SA v Portuguese Treasury : Case no 0621/09
- A brief analysis of the U.A.E.-U.K. tax treaty
- A comparative study of the "royalties" provisions in the tax treaties concluded by China
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A package to tackle harmful tax competition in the European Union
- A practical overview of the current U.S. and German income tax treatment of dividends, interest and royalties paid from Germany to the United States
- A pragmatic approach to withholding tax on royalties
- A price-based royalty tax?
- A summary of recent legal developments in Indochina: Vietnam
- A theory of royalties and profits : a note
- AbgÄG 2014 : das neue Abzugsverbot für niedrigbesteuerte Zinsen und Lizenzgebühren
- Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
- Abzugsbeschränkungen im internationalen Steuerrecht : Analyse und Wirkungsvergleich der deutschen und österreichischen Lizenzschranke
- Abzugsverbote für Zinsen und Lizensgebühren im Licht des Unionsrechts
- Accession to the EU : what does it mean for Polish direct taxation?
- Aftrek voor octrooi-inkomsten : geanalyseerd en vergeleken
- Aggressive tax planning : an analysis from an EU perspective
- Aggressive tax planning indicators : final report
- Agreement between Switzerland and the European Union on the taxation of savings - a balanced "compromis Helvétique"
- Aktuelle Entwicklungen im Bereich der Abzugsteuer nach Paragr. 50a EStG bei Lizenzzahlungen und Anordnung des Steuerabzugs
- Aktuelle Entwicklungen im schweizerisch-deutschen Verhältnis
- Aktuelle Lizenzgebühren in Patentlizenz-, Know-how- und Computerprogrammlizenz-Verträgen
- Allargamento UE : lo stato dell'arte per i paesi candidati
- Allocation of the taxing right to payments for cloud computing-as-a-service
- Almost heaven : France's treatment of intangibles
- Amazon and its lessons for transfer pricing professionals
- Amended proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
- An assessment of the draft rule limiting the deduction of royalties
- An old tale with some new perspectives : on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty
- An unfamiliar duty burden : the tariff effect of intellectual property payments
- An update on Russia's cross-border royalty structures
- An update on recent Chinese tax rules on nonresident enterprises
- Analysis of the first U.S.-Chile income tax treaty - part 1
- Annual review : India
- Anti-avoidance measures
- Appearance fee paid to non-resident professional golfer
- Are all things royal in royalties? : a comparison between two treaties
- Argentina's struggle in negotiating double tax conventions
- Arm's-length royalties in light of BEPS and Uniloc
- Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective
- As testimony begins in Medtronic's transfer pricing trial, Court denies motions by IRS, company to exclude key evidence
- Asia-Pacific tax review : Japan issues application forms for the new Japan-U.S. income tax treaty
- Aspetti fiscali delle operazioni internazionali
- Attribution et al : taxation of permanent establishment
- Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
- Ausgabenabzug von Lizenzgebühren beim Steuerabzug nach Paragr. 50a EStG
- Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
- Ausgewählter Überblick über ertragsteuerliche Änderungen durch das 2. AbgÄG 2014
- Aussensteuerliche Änderungen durch das 2. AbgÄG 2014
- Australia's return to the international tax reform stage
- Australian reforms
- Auswirkungen der Kündigung des DBA-Brasilien und Handlungsempfehlungen : Ein erster Abgesang auf die fiktive Anrechnung von Quellensteuern
- BEPS, the digital(ized) economy and the taxation of services and royalties
- BP Southern Africa (Pty) Ltd v CSARS, judgment of the Supreme Court of Appeal delivered by Ponnan JA on 13 March 2007
- Barbados tax planning structures for Latin America (Mexico, Panama, Venezuela)
- Base Erosion and Profit Shifting : an Indian perspective
- Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
- Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977
- Beneficial ownership
- Beneficial ownership in international taxation
- Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
- Beneficial ownership of royalties in bilateral tax treaties
- Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties
- Besteuerung rein ausländischer Lizenzzahlungen - Begründung einer beschränkten Steuerpflicht nach Paragr. 49 Abs. 1 Nr. 2 f ) und Nr. 6 EStG
- Besteuerung von Lizenzgebühren und Anrechnung griechischer Quellensteuer = Taxation of royalties and Greek withholding tax credit
- Besteuerung von Rechteüberlassungen ins Inland und Steuerabzug gemäß Paragr. 50a Abs. 1 Nr. 3 EStG vor dem Hintergrund des geplanten BMF-Schreibens
- Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
- Brand valuation - a transfer pricing essential
- Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
- Brazilian taxation of cross-border copyright payments
- Brazilian withholding tax on cross-border remittances : a new understanding
- Bridging the digital divide - taxation on payments for software, information and digitized goods
- Bronbelasting 2020 : een wassen neus
- Bronstaatheffingen en vermogensinkomsten
- Bulletin 16 : China makes a pre-emptive strike against BEPS
- CCCTB en bronbelastingen
- CPM vs. CUT : intercompany royalties for really good cookies
- Calculating royalty income for German-registered IP
- Canada and Australia sign protocol
- Canada signs new tax treaty with Ireland
- Canadian income tax issues relating to technology licensing payments
- Case note : MSM Satellite : payment to overseas broadcasters not royalty
- Case note : payments to foreign entity to accelerate access to online content not income under Income Tax Act or United States Treaty
- Case notes
- Challenges to Brazilian transfer pricing rules upon accession to the OECD
- Changes enhance investor-friendly system
- Changes in the treatment of trademark royalties in EU customs law : the example of 3D printing
- Characterization of software transactions for tax treaty purposes - the Infrasoft (2013) case
- China's new rules for transfer pricing and mutual agreement procedures
- China's new transfer pricing platform and the challenge for U.S. multinationals
- China: defining intangibles
- Chinese tax system : identifying planning traps and opportunities
- Circ. nr. Ci.R9 AUS/330.472 - 2de addendum aan de circ. 12.3.1982 - aanvullende onderrichtingen voor de toepassing van de Belgisch-Australische overeenkomst van 13.10.1977 tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen, ingevolge de inwerkingtreding van het protocol van 20.3.1984 tot wijziging van deze overeenkomst
- Circ. nr. Ci.R9.USA/416.592 - onderrichtingen voor de toepassing van het aanvullend protocol, ondertekend op 31 december 1987, tot wijziging en aanvulling van de overeenkomst van 9 juli 1970 tussen Belgie en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en van het ontgaan van belasting inzake belastingen naar het inkomen
- Classification of cost allocation agreements
- Cloud services and tax treaties : classifying payments in Chile
- Coca Cola's intercompany royalty rate : an intermediate view
- Comentario a la SAN de 30 de noviembre de 2018 en el Caso Colgate Palmolive : ajustes colaterales derivados de una regularización de precios de transferencia que determinan el afloramiento de un "royalty" y su tributación con arreglo al CDI del "beneficiario efectivo de segundo nivel" = Commentary to the High National Court ruling of November 30, 2018 in the Colgate palmolive Case : collateral tax adjustments derived from transfer pricing regularisations determining the taxation of embedded royalties at the level of the beneficial owner
- Commissioner of Taxation v Seven Network Ltd : [2016] FCAFC 70
- Communication from the Commission to the Council and the European Parliament. First annual report on the implementation of the Code of Conduct for business taxation and fiscal state aid. Progress report on the work concerning the taxation of income from savings and a common system of taxation for interest and royalty payments between associated companies
- Compendium of transfer pricing and international tax rulings : [covering over 400 rulings pronounced in India from January to October 2016)]
- Computer software in international tax law
- Computer software transactions and the income tax definition of a royalty
- Conclusions of the Ecofin Council meeting on 1 December 1997 concerning taxation policy. (98/C 2/01)
- Conditional withholding tax : a tax on tax planning
- Conduit entity rules are key to IP planning
- Conference notes : Marchmont conferences : international tax planning conference 23-26 May 1978, held in Barbados
- Congress amends section 482 : the new super royalty provision
- Consequences of Denmark's termination of tax treaties with France and Spain
- Contratti con non residenti per l'utilizzo di prodotti software
- Convenios de doble imposición : el impacto BEPS análisis y evolución de la red española de tratados fiscales
- Copyright and software and Spanish tax treaties : an issue of balance between technology-importing and technology-exporting countries
- Copyright law and certain tax treatment of software transactions
- Copyright law and taxation of software
- Copyright royalties : convention for the avoidance of double taxation
- Corporate and withholding tax rates : between major trading nations
- Corporate income taxation : Commission proposal for the exemption of intra-community interest and royalty payments
- Corporate tax implications of Denmark's unilateral termination of its tax treaties with France and Spain
- Corso di diritto tributario internazionale : appendice : un "caso"
- Cost contribution arrangements and superroyalties
- Country survey : India
- Cross-border leasing : Australia
- Cross-border leasing : India
- Cross-border royalties in tax avoidance
- Cross-border software payments in India : recent decisions will hurt revenue targets
- Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
- Cyprus after EU accession : new international tax planning opportunities (part II)
- DBA-Anwendungsprobleme bei Homeoffice, Verständigungsverfahren und Lizenzgebühren = Tax treaty application problems regarding home office, mutual agreement procedures, and royalties
- Da tributação do software nos acordos internacionais contra a dupla tributação da renda
- Das Steuerpaket in der EU
- Das Zusammenspiel von Zinsschranke, Hinzurechnungsbesteuerung und Abzugsverbot für niedrigbesteuerte Zins-/Lizenzzahlungen
- Das neue Abzugsverbot für Zins- und Lizenzzahlungen in Konzern
- Das neue Doppelbesteuerungsabkommen zwischen der Bundesrepublik Deutschland und Mexico
- Das objektive Nettoprinzip im internationalen Steuerwettbewerb - Die Fortentwicklung des Steuerverfassungsrechts und der Grundfreiheiten am Beispiel des Paragr. 4j EStG
- Datenbankanwendungen - Quellensteuerabzug aufgrund automatischer Rechteverwertung oder nicht steuerbares Direktgeschäft?
- David Bowie : rock star of tax planning
- De Feyenoord-zaak : vrijspraak was de juiste uitkomst
- De Russische vaste inrichting : valkuil voor buitenlandse distributeurs?
- De nieuwe aftrek voor innovatie-inkomsten
- De ontwerp richtlijn inzake interest en royalty's
- Decreto del Presidente della Repubblica, 30 diciembre 1980, No. 897
- Deductability of interest and royalties restricted : is Austria a BEPS role model?
- Deductibility of royalties : a recent case that ruffled feathers : [Discussion of the judgment of Waglay J in case number 11454 in the Tax Court]
- Deferral possibilities
- Dell International Services India Pvt Ltd v CIT (International Taxation), Bangalore : AAR No 735 of 2006
- Denmark's supreme court accepts CUP in royalty case
- Der Schriftsteller im Umsatz- und Ertragsteuerrecht : Teil 1
- Determining a reasonable royalty
- Determining arm's length remuneration for Dutch royalty licensing companies
- Determining arm's length renumeration for Dutch royalty licensing companies
- Developments in China's treaty policy : where is the dragon heading?
- Die Auslegung von Quellenstaatsregelungen in Doppelbesteuerungsabkommen
- Die Besteuerung der Erfinder und Erfindungen : Hinweise, Empfehlungen, Erfahrungen
- Die Besteuerung von Immaterialgüterrechten - wie attraktiv ist die liechtensteinische IP-Box?
- Die Bestimmung fremdvergleichskonformer Lizenzen - oder: die Quadratur des Kreises?
- Die Erzielung von Drittstaateneinkünften über eine schweizerische Personengesellschaft
- Die Lizenzschranke in Paragr. 4j EStG : praktische Herausforderungen sowie verfassungs- und europarechtliche Zweifel
- Die Lizenzschranke nach Paragr. 4j EStG - ein Gesellenstück des deutschen Gesetzgebers
- Die Steuerliche Beurteilung von Film-Lizenzzahlungen im deutsch-amerikanischen Wirtschaftsverkehr
- Die gewerbesteuerliche Hinzurechnung von Lizenzzahlungen
- Die steuerrechtliche Behandlung von Software
- Die umsatzsteuerliche Behandlung des urheberrechtlichen Folgerechts in der EU
- Die österreischischen Doppelbesteuerungsabkommen aus der Sicht der Wirtschaft
- Director of Income Tax v M/S Nokia Networks Oy and related appeals : ITA 512 of 2007 and related appeals
- Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
- Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
- Distributing a Polish subsidiary's profits
- Dividendi, interessi, canoni e plusvalenze nel modello OECD
- Dividendos, intereses, cánones y plusvalías en el Modelo OCDE
- Dividends, interest and royalties : fundamental changes in the taxation of certain types of income
- Dividends, interest and royalties under the Nordic Multilateral Double Taxation Convention
- Doing business in Mexico
- Doppelbesteuerung und Steuervermeidung bei grenzüberschreitender Betätigung : Steuersätze und Verrechnungspreise
- Doppelbesteuerungsabkommen mit Japan 2015/2016 : neue Chancen für Investitionen im und aus dem "Land der aufgehenden Sonne" ?
- Double jeopardy : the inconsistent international tax treaty treatment of technology as a service business model
- Double tax agreements - more sword than shield
- Double tax treaties in Portugal : general aspects (part I)
- Double taxation agreements
- Double taxation conventions
- Dutch court finds royalty payments to Liechtenstein not arm's-length despite formal legal agreement
- Dutch intermediary finance companies : time to act on royalties
- Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
- Dégrèvements des impôts sur la base des conventions de double imposition pour les dividendes, interets, redevances de licences, pensions et rentes privees : aperçus, notices, formules
- EU beneficial ownership further developed : a view from a different angle
- EU customs valuation : wake-up call for MNE
- EU enlargement : issues and opportunities for multinationals
- EU freedoms, non-EU countries and company taxation
- EU law and the taxation of dividends, interest, and royalties : recent case law
- EU prepares for corporate tax reform at Rome conference
- EU taxation law
- Effects of Australia's MAAL and DPT on internet-based businesses
- Effects of Gerritse on Spain's taxation of royalties
- El ajuste ex post en materia de precios de transferencia en operaciones sobre activos intangibles de difícil valoración : críticas y consideraciones preliminares = The ex post adjustment in transfer pricing with regard to transactions with hard to value intangibles: critics and preliminary considerations
- El concepto de cánones o regalías en los convenios para evitar la doble imposición internacional: características generales y problemas de calificación
- El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
- Elements of Vietnamese taxation law
- Engineering Analysis : implications of the Indian Supreme Court's ruling on software payments
- Engineering Analysis Centre of Excellence Private Ltd v Commissioner of Income Tax and another : Civil Appeal Nos 8733-8734 of 2018
- Enhanced requirements in the comparability analysis for royalties : U.S. Court of Appeals in the case of Medtronic U.S
- Erfinder in der Besteuerungspraxis
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- Estudos de Tributação Internacional : edição especial
- European fiscal essays
- Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
- Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
- Federal Republic of Germany-U.S.A. : are payments derived by non-resident alien conductor royalties or compensation for personal services?
- Federal Tax Court creates safe platform for group name and logo licences
- Finance Act 2012: corporation tax changes
- Finnish international taxation
- Fiscalidad internacional de los cánones : derechos de autor, propiedad industrial y know-how
- Fiscalité internationale des sociétés de personnes
- Folgerechtsvergütungen bildender Künstler sind nicht umsatzsteuerbar : EuGH verneint das Vorliegen eines Leistungsaustauschs
- Foreign tax and trade briefs : international withholding tax treaty guide
- Foster's and the Authority for Advance Rulings : overview and commentary
- Found in translation : the correct interpretation of "secret formula or process" in India's tax treaties
- Foundations of international corporate taxation : a Swiss perspective
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
- Garcia v Commissioner of Internal Revenue : 140 TC No 6
- German withholding taxes on extraterritorial royalty payments : new guidance on the top-down approach
- German-source IP taxation : developments and concerns
- Germany acts to curb tax effects of patent box regimes
- Germany introduces a bill to prevent harmful licensing tax practices
- Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
- Germany's new royalties barrier rule : preventing tax evasion by limiting deductibility in specified cases
- Germany-United States tax treaty : interpretation of "United States enterprise" and the taxation of royalties
- Gesetzentwurf zur Einführung einer Lizenzschranke durch Paragr. 4j EStG : verfassungsrechtliche und europarechtliche Herausforderungen
- Harmonizing the taxation of royalties from software licences
- Hervorming van de vennootschapsbelasting: wetsvoorstel 'werken aan winst'
- Het belastingkrediet in België, Nederland en Frankrijk voor interesten en royalty's ontvangen uit het buitenland
- Het nieuwe belastingverdrag met het Verenigd Koninkrijk : deel 2
- Het nieuwe belastingverdrag tussen Nederland en Japan
- High Court ruling in the Adecco transfer pricing matter with respect to trademark licence agreement
- Highlights aus dem KStR-Wartungserlass 2018
- Hinken op twee gedachten in een driehoekssituatie : een beschouwing naar aanleiding van HR 8 februari 2002, nr. 36166, BNB 2002/184c
- Hinzurechnungsbesteuerung und Abzugsverbot : Kumulative Anwendung überschießend? = The interplay between the new CFC regime and the non-deductibility of interest and royalty payments
- Hoge Raad 8 februari 2002 : de goede trouw jegens de bronstaat, non-discriminatie en dubbele belasting in een triangular case
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- Holding intangibles offshore may produce tangible U.S. tax benefits
- Holding, royalty and finance companies in the Netherlands
- Hong Kong Privy Council creates new controversy over source of profits
- Hong Kong increases withholding tax on certain royalties paid to affiliates
- Hong Kong's treaty network : are the US, Germany and Australia sensibly standing aloof? Or sadly missing out?
- Host-country taxation of intellectual property transfers in the Asia-Pacific region : Philippines
- Host-country taxation of intellectual property transfers in the Asia-Pacific region : Taiwan
- Host-country taxation of intellectual property transfers in the Asia-Pacific region : Thailand
- Host-country taxation of intellectual property transfers in the Asia-Pacific region: Australia
- How the budget will impact multinationals in India
- How to escape the wrath of thrasybulus' sword and establish reasonable royalty rates in intercompany licensing of intangibles under the "best method rule" of the new Section 482 regulations
- How will Brazilian CFCs respond to the TCJA?
- Hybride knelpunten in ATAD2 en Wet Bronbelasting 2021
- I compensi per l'uso di beni mobili e le royalties corrisposti a non residenti
- I progetti di armonizzazione all'esame del Consiglio CEE : le ritenute su interessi e royalties e le perdite transnazionali
- IBM Corporation and another v Commissioner of Taxation : [2011] FCA 335
- IRS disallows foreign tax credits on certain Australian royalties
- ITA and royalties
- Il regime fiscale delle royalties tra normativa interna e trattati internazionali sulle doppie imposizioni : riflessioni sul "treaty shopping"
- Ilor su royalties corrisposte a soggetti residenti in Paesi con cui vigono convenzioni per evitare doppie imposizioni
- Impact of new double taxation treaty with Canada
- Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties
- Implementation of the Interest and Royalties Directive
- Implementation of the Interest and Royalty Directive
- Implementation of the authorized OECD approach : case study of permanent establishment profit determination under the Austria-Germany income tax treaty
- Implications of the pending amendments to the Argentina-Brazil tax treaty
- Important provisions in new P.R.C.-Venezuela tax treaty
- Importing technology into India : some legal aspects
- Impôt sur le revenu. Retenue à la source sur certains revenus non salariaux (CGI, art. 182 B; régime antérieur à la loi No. 89-935 du 29 décembre 1989). Revenus versés à une personne n'ayant pas d'installation professionnelle permanent en France. Association étrangère percevant des redevances rémunérant des prestations utilisées en France. Association passible en France de l'impôt sur les sociétés
- In defense of Caterpillar's transfer pricing
- Income characterization of software payments - a contemporary tax perspective
- Income from domain name registration services held to be taxable royalties
- Income tax convention between the United States and Denmark
- Income tax developments of interest to US tax advisers
- Income tax issues in the music industry
- Income tax withholding and reporting obligations on cross-border payments
- Income taxation of intellectual and industrial property and know-how : conundrums in the interpretation of domestic and treaty law
- India - case notes
- India : offshore services and PE
- India : ruling on royalties
- India's ongoing debate on royalty payments for software purchases
- India's ruling on software sales and its implications for the equalization levy
- Indian tax tribunal's judgment on space taxation may not fly
- Indian taxation of a foreign satellite owner's income from transmission of television programmes
- Indian transfer pricing and royalty payments
- Indian tribunal decision on Google : AdWords Program constituting royalty income
- Indonesian transfer pricing environment: a prospect for more certainty as to royalties and service fees
- Informal meeting between OECD countries and Korea (6th April 1994, South Korea) : Memorandum of Understanding on tax issues between the United States and Korea (note by United States)
- Information for prospective investors in Pakistan. to December 1989
- Inländische Abzugsteuern bei extraterritorialen Lizenzvergütungen - Hinweise im BMF-Schreiben v. 11.2.2021 zur Ermittlung der Bemessungsgrundlage
- Intellectual property
- Intellectual property
- Intellectual property
- Intellectual property : when does the tax byte?
- Intellectual property guide - Hong Kong
- Intellectual property guide - Indonesia
- Intellectual property guide - People's Republic of China
- Intellectual property guide - Philippines
- Intellectual property guide - Taiwan
- Intellectual property migration to Singapore
- Intellectual property originators and spin-off companies - issues for consideration
- Intellectual property rights (direct and indirect) taxation
- Intellectual property valuations for property tax purposes
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Belgium
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Canada
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Germany
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Japan
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Luxembourg
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Portugal
- Interaction between sale of goods and use of trade marks under cross-border distributorship agreements : Spain
- Interaction between sale of goods and use of trade marks under cross-border group distributorship agreements : Netherlands
- Interaction between sale of goods and use of trade marks under cross-border group distributorship agreements : Republic of Korea
- Interaction between sale of goods and use of trademarks under cross-border distributorship agreements : Italy
- Intercompany pricing
- Interest and Royalties Directive implemented in Italy
- Interest and royalties exceeding the arm’s length amount under the OECD Model Tax Convention : under what circumstances is the source state entitled to tax the excess payment?
- Interest and royalty directive implemented into law
- International Tax Handbook 1990
- International Tax Handbook 1991
- International Tax Handbook 1992
- International Tax Handbook 1993
- International aspects of income tax
- International aspects of taxation of computer software
- International licensing agreements
- International tax planning after the Tax Reform Act of 1986
- International tax planning and brands
- International tax planning using UK companies
- International tax policy and double tax treaties : an introduction to principles and application
- International tax policy and double tax treaties : an introduction to principles and application
- International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
- International tax treatment of royalties
- International taxation : the Indian perspective
- International taxation and the extractive industries
- International taxation of electronic commerce
- International taxation of energy production and distribution
- Internationale aspecten van Belastingplan 2020
- Interplay between copyright law and income-tax law in India
- Intra-EC interest and royalties tax treatment
- Intragroup royalties as a vehicle for international tax arbitrage
- Investment by foreign companies
- Ireland - Finance Act 2010
- Ireland increases withholding tax exemption
- Irish withholding taxes : exemption and common pitfalls
- Is the UK going Dutch?
- Issues facing multinational groups in determining the deductibility of royalty payments made to foreign affiliates : effective tax planning strategies related to the interplay between the OECD's BEPS 2.0 Action Plan 2 and the U.S.'s GILTI regime
- Ist die Nichtabzugsfähigkeit von Zinsen und Lizenzgebühren nach Paragr. 12 KStG unionsrechtswidrig? = Is the non-deductibility of interest payments and royalties according to Sec. 12 of the Corporate Income Tax Act contrary to Union law?
- Italian Supreme Court rules on deductibility of royalties
- Italy adopts Interest and Royalty Directive : a preliminary analysis
- Judicial challenge of cross-border royalty fee structure by tax authorities
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Kein Anrechnungsvortrag für ausländische Quellensteuern aus Dividenden, Zinsen und Lizenzzahlungen : weder unionsrechtliche noch abkommensrechtliche Verpflichtung
- Keine KESt-Entlastung bei Durchlaufgesellschaften - neue richtungsweisende Entscheidungen des EuGH
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- Knowledge and technology transfers to and from the United States : characterization of transfers of computer software
- Korea's evolving royalty source rule
- Korea's ongoing royalties tax dispute with U.S. tech companies
- Kotak Mahindra Primus Ltd v Deputy Director of Income Tax : ITA no. 2714/Mum/2001
- L'activation des redevances
- La Cassazione cambia radicalmente l'orientamento consolidato in precedenza : ora l'esclusione da imposizione prevista dalla Convenzione Italia-USA alla luce delle norme comunitarie vale anche per l'Ilor
- La calificación de los cánones de los programas de ordenador en el convenio impositivo entre España y Estados Unidos
- La convention franco-néerlandaise du 16 mars 1973 prévoyant l'imposition aux Pays-Bas des redevances versées par une société française à une société hollandaise
- La fiscalité de la propriété industrielle : Colloque de l'IRPI sous le haut patronage du Ministère de l"Economie, des Finances et du Budge et de l'Institut national de la propriété industrielle (Paris, 22- 23 m 1989)
- La fiscalité des revenus de brevets en Belgique en 2015 : état des lieux et perspectives
- La interpretación de los convenios para evitar la doble imposición suscritos por España
- La notion de redevances au sens de l'article 12 des conventions fiscales internationales
- La proposition de directive européenne sur l'imposition des intérêts et redevances : l'effet pour la Suisse
- La retenue à la source de l'article 182 B du C.G.I. et les entreprises monégasques
- Lack of source country - residence country tax coordination and double taxation
- Latin America
- Latin America eases royalty rules - Part II
- Le ritenute in uscita su interessi e canoni : la nozione di beneficiario effettivo e l'approccio look through
- Le royalties ai non residenti e la sentenza della corte costituzionale
- Le traitement fiscal des redevances de marques et de fabrication
- Legal, tax and financial aspects of the new U.S.-German income tax treaty
- Lei No. 151/99 de 14 de Setembro. Actualiza o regime de regalias e isençôes fiscais das pessoas colectivas de utilidade pública
- Les redevances versées par une société française à une société néerlandaise, dépourvue de personnalité juridique et fiscalement transparente, sont exonérées de la retenue à la source (CGI, art. 182 B) en vertu de la convention franco-néerlandaise du 16 mars 1973 dès lors que les associés de cette dernière sont assujettis à l'impôt aux Pays- Bas
- Let the licensor beware : a look at Italy's taxation of software licensing
- Letter to OECD re electronic commerce
- Licensing of intellectual property through special purpose companies
- Limitation on the source country's taxing rights under the U.S.-Venezuale treaty
- Limits on royalty payments : how Germany plans to fight IP boxes
- Lizenzbox des Kantons Nidwalden : rechtliche Prüfung unter Gesichtspunkten des Verfassungs- und Harmonisierungsrechts
- Lizenzschranke : Abzugsbeschränkung vs. Tax Credit aus EU-rechtlicher Sicht
- Lizenzzahlungen einer Personengesellschaft an ihren ausländischen Mitunternehmer
- Lump-sum royalty payments for intangibles
- Luxembourg IP tax : opportunities and TP aspects
- Major economic concepts in tax treaty policy
- Malaysian withholding tax considerations for nonresidents
- Malta: new tax exemption on royalty income derived from patents
- Manual for the control of international tax planning
- Manual sobre control de la planeación tributaria internacional
- Manuale di fiscalità internazionale
- Manuale di fiscalità internazionale
- Marques et actif immobilisé. Concession de deux marques pour une durée de dix ans renouvelable : non-cessibilité par le concessionnaire du droit d'exploiter l'une des deux marques. Redevances versées rémunérant l'acquisition d'un élément de l'actif immobilisé (non). (CE, 21 août 1996, req. no. 154 488) (Comm. 1482)
- Mastercard considered to have a PE in India
- Mauritius as tax platform for Asia, Africa and Europe
- McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation : [2005] FCAFC 67
- Medtronic II : a bizarre application of the unspecified method
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
- Meer over royalty's, genoten via een vaste inrichting
- Mexico : migration of intangible assets
- Mining taxation : reconciling the interests of government and industry
- Missbräuchliche Zwischenschaltung ausländischer Basisgesellschaften durch Steuerausländer
- Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
- Multilateral convention for the avoidance of double taxation of royalties?
- Multinational tax integrity proposals
- Naar een bronbelasting op rente en royalty's : een stap verder dan het regeerakkoord
- Navigating Germany's registration-based IP tax
- Netherlands budget plan 2019 : international tax update - December 2018
- Neuer Vorschlag der Kommission für eine Richtlinie über die Besteuerung von Zahlungen für Zinsen und Lizenzgebühren
- New DTA with Brazil
- New Dutch-Germany bilateral tax treaty
- New German rulings on the Dutch-German tax treaty
- New Italy-US income tax treaty - royalties and computer software
- New Luxembourg tax regime for intellectual property income
- New Netherlands corporate income tax provisions for 2007
- New Skies Satellites NV (now known as New Skies Satellites BV) v Assistant Director of Income Tax ; Shin Satellite Public Company Limited v Deputy Director of Income Tax : ITA Nos 5385-5387/ Del/2004, ITA Nos 2623 & 2624/Del/2008
- New Spain/US pact - Part 2 : new dimensions for Spanish taxation under US pact
- New developments on the taxation of technology-related transactions
- New life for Netherlands royalty conduit companies
- New protocol to the 1982 New Zealand-United States tax treaty
- New withholding tax on interest, royalties and dividends
- No Brazilian witholding tax on payments for technical services?
- No royalties for the use of group name logos? : Lower Tax Court provokes historic Federal Court decision
- Non-discrimination issues of artistes and sportsmen in the light of article 24 OECD Model
- Non-resident electronic commerce taxation : an international comparison
- Notable developments in China's income tax treaties
- Nutzung von Intellectual Property im Lichte des DEMPE-Funktionskonzepts
- OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019
- OECD conference participants review changes in 1992 OECD Model Treaty
- OECD consultation on the transfer pricing aspects of intangibles
- Octrooieerbaarheid van software : rechtsvergelijkende studie : België, Frankrijk, de Bondsrepubliek Duitsland, Groot-Brittannië, de Verenigde Staten van Noord-Amerika en het Europees Octrooiverdrag
- Octrooien
- On the source and taxation of royalties in Hong Kong
- Ondernemingscoöperatie : de nationale en internationale fiscale aspecten van samenwerkingsovereenkomsten
- Opinion of the Economic and Social Committee on the Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different member states. (COM(1998) 67 final - 98/0087 (CNS))
- Opinion on the proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and sbsidiaries in different Member States
- Optimizing income flows in a multinational corporation
- Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
- Outbound payments to overseas parties to be more closely reviewed by China tax authorities
- Over rente en royalty's : de BEPS-acties 4 en 5
- Overview of the Argentina-Russia tax treaty
- Overview on the recent developments of the EC Directive on Withholding Taxes on Royalty and Interest payments
- P.R.C. business tax exemption for technology transfer royalties
- Pagos por asistencia técnica, regalías, intereses, dividendos y servicios
- Pajak atas bunga, dividen dan royalty : PBDR : uraian dasar
- Paragr. 4j EStG-E - das neue Abzugsverbot für Lizenzaufwendungen
- Paragr. 8 Nr. 1 GewStG verstösst nicht gegen die Zinsen- und Lizenzgebühren-Richtlinie : eine Erwiderung auf den Beitrag von Goebel und Jacobs
- Paragr.12 Abs 1 Z 10 KStG im Lichte des steuerlichen Transparenzprinzips
- Patent boxes and related R&D benefits or issues
- Patent royalty contracts and taxation in 13 European countries
- Patents and royalties in the West German business tax
- Payment for outright sale of product not a royalty
- Payments for technical assistance, royalties, interests, dividends, and service fees
- Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
- Payments for the use of computer software and the deduction of income tax therefrom
- Payments related to services provided from abroad are not royalties payments
- Personnes passibles et imposables, territorialité, domicile fiscal, sommes versées à des personnes sans installation professionnelle en France (CGI art. 182B) : (CAA Paris, 25.7.1997, No. 95-2209)
- Portugal: tax planning for incoming professional teamsportsplayers
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Practical problems of international taxation
- Praxisfragen zur Umsetzung der Zins- und Lizenzrichtlinie in Paragr. 50g EStg
- Praxisprobleme der Abzugsteuer bei Lizenzgebühren = Practical problems of withholding tax and royalty payments
- Pre-approval procedure for royalties and management fees