licensing
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licensing
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- "Hotspots" der neuen Verrechnungspreisrichtlinien 2021 aus Beratersicht = "Hot spots" of the Austrian Transfer Pricing Guidelines 2021 from a tax advisor's point of view
- A challenging reform is needed
- A proposal for a simpler, fairer EU withholding tax
- Abzugsteuern für grenzüberschreitende Leistungen - Vertragsgestaltung/Haftungsvermeidung
- Aktuelle Entwicklungen bei den Verrechnungspreisen
- An unfamiliar duty burden : the tariff effect of intellectual property payments
- Applying the residual profit split to licensing : an argument for the investment model approach
- Arm's length net income for German withholding tax and tax declaration purposes
- Arm's-length royalties in light of BEPS and Uniloc
- Ausgewählte Praxisbeispiele zur Relevanz der US-Steuervorschriften für deutsche Konzerne
- Auslandsbeurkundung und Richtigkeitsgewähr
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Beschränkte, aber grenzenlose Steuerpflicht? Ja, nein, vielleicht? : Handlungsempfehlung für den Umgang mit Paragr. 49 EStG
- 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
- Blickpunkt International
- Business in the Kyrgyz Republic : legal aspects (information and reference guide) 2007
- COVID-19-Fitness für Verrechnungspreissysteme = COVID-19 fitness for transfer pricing systems
- CPM vs. CUT : intercompany royalties for really good cookies
- Calculating royalty income for German-registered IP
- 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 Kommerzialisierungslizenz in Brasilien : eine Brücke zwischen brasilianischen Verrechnungspreisregularien und OECD-Verrechnungspreismodell
- Die Lizenzierung an brasilianische Tochterunternehmen : Korrelation zwischen brasilianischen Fiskalinteressen und deutschen Besteuerungsgrundsätzen
- 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
- Donneurs de licences étrangères et taxes sur le chifre d'affaires francaises
- 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
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
- 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
- Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
- Goodwill and taxation issues
- Guide on sportsperson taxation in certain relevant jurisdictions
- High Court ruling in the Adecco transfer pricing matter with respect to trademark licence agreement
- 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
- Inländische Abzugsteuern bei extraterritorialen Lizenzvergütungen - Überlegungen zur Bestimmung der Steuern der Höhe nach
- Intangible assets and transfer pricing : comments on section 482, I.R.C., and the new 2007 US Treasury regulation
- Intangible taxation complements French attractiveness
- Intangibles - Immaterielle Werte
- Intangibles in the world of transfer pricing : identifying - valuing - implementing
- Intellectual property valuations for property tax purposes
- Intercompany licensing of intangibles - a comparative global outlook
- Intercompany licensing rates: implications from principal-agent theory
- International licensing agreements
- Interplay between copyright law and income-tax law in India
- 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
- Korea's evolving royalty source rule
- 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 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 = Contratos de licencia, know-how y asistencia técnica con firmas españolas
- Lizenzbox-Modell in Liechtenstein und der Schweiz
- Lizenzen im Unternehmensverbund : ein Abgesang oder noch immer ein attraktives steuerliches Gestaltungsmittel?
- Lizenzschranke bei Outbound- Betriebsstätten in den USA : zukünftige Nexus-Exkulpation nach Paragr. 4j EStG auch in USA-Besteuerungsfällen?
- Lizenzvergütungen im Bann der Abzugsteuer - aktuelle BFH-Rechtsprechung zum total buy-out
- 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
- NFTs and the image rights of sportspersons in tax treaties
- 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
- Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
- 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
- Re Sté Sopra Steria Group : N° 433315
- Reasserting the equivalence of cost sharing and licensing
- Recent developments on the German license barrier
- 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
- Schranken der Besteuerung extraterritorialer Lizenzeinkünfte (Teil I) : Nexus-Erfordernis, gleichmäßiger Vollzug und Vertrauensschutz
- Schranken der Besteuerung extraterritorialer Lizenzeinkünfte (Teil II) : Verfassungskonforme Auslegung des Paragr. 49 Abs. 1 Nr. 2 Buchst. a, Nr. 6 EStG wegen eines trukturellen Vollzugsdefizits und Vertrauensschutzgesichtspunkten
- Software and customs valuation
- Status quo und Zukunft der Lizenzschranke : was folgt noch aus Aktionspunkt 5 des BEPS-Projekts?
- Steuerliche Mitwirkungspflichten im Zusammenhang mit sog. Registerfällen : BMF, Schreiben v. 6.11.2020, v. 11.2.2021 und v. 14.7.2021
- 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 copyright royalties in India : interplay of copyright law and income tax
- 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 DEMPE concept and intangibles : definition, practical approach and analysis in the context of licence model
- The entire market value rule applied to the Coca-Cola royalty
- 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
- The value of a principle .... the arm's length principle
- 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
