Frey, Johannes
Nexus limitations on German-source IP taxation / by Johannes Frey and Florian Schmid .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the potential taxation of German registered intellectual property and argue that neither German law nor customary international law allow taxation of granting or disposal of IP based solely on registration without further nexus in Germany.
PROPIEDAD INTELECTUAL
IMPUESTOS
ALEMANIA
Schmid, Florian
Tax Notes International 1048-3306v. 100, n. 8, November 23, 2020, p. 1051-1057
Nexus limitations on German-source IP taxation / by Johannes Frey and Florian Schmid .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the potential taxation of German registered intellectual property and argue that neither German law nor customary international law allow taxation of granting or disposal of IP based solely on registration without further nexus in Germany.
PROPIEDAD INTELECTUAL
IMPUESTOS
ALEMANIA
Schmid, Florian
Tax Notes International 1048-3306v. 100, n. 8, November 23, 2020, p. 1051-1057