Frey, Johannes
"'Catch-56" Germany's proposed extraterritorial IP-tax / by Johannes Frey and Florian Schmid
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine a German Finance Ministry report on the extraterritorial taxation of intellectual property transactions and royalty payments between non-German entities and consider the consequences of the proposed retroactive regime.
TRANSACCIONES EXTERIORES
RETROACCIÓN DE ACTUACIONES
PROPIEDAD INTELECTUAL
IMPUESTOS
LEGISLACION COMUNITARIA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 449-452
"'Catch-56" Germany's proposed extraterritorial IP-tax / by Johannes Frey and Florian Schmid
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine a German Finance Ministry report on the extraterritorial taxation of intellectual property transactions and royalty payments between non-German entities and consider the consequences of the proposed retroactive regime.
TRANSACCIONES EXTERIORES
RETROACCIÓN DE ACTUACIONES
PROPIEDAD INTELECTUAL
IMPUESTOS
LEGISLACION COMUNITARIA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 449-452