Tax Court decision radically changes US taxation of royalties paid to overseas licensors
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The work Tax Court decision radically changes US taxation of royalties paid to overseas licensors represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Tax Court decision radically changes US taxation of royalties paid to overseas licensors
Resource Information
The work Tax Court decision radically changes US taxation of royalties paid to overseas licensors represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Tax Court decision radically changes US taxation of royalties paid to overseas licensors
- Summary
- Discusses the United States Tax Court decision in SDI Netherlands BV v. Commissioner of Internal Revenue. In particular, certain international tax planning opportunities created by the decision are highlighted
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 51 (Feb. 1997),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Tax Court decision radically changes US taxation of royalties paid to overseas licensorsWork of
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