Müller, Jessica M.
Intellectual property income as "per se" passive income a comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164) electrónico / Jessica M. Müller and Christoph Spengel
Resumen.
This article analyses the treatment of intellectual property income under EU controlled foreign company rules before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). It addresses the lack of common, operationalizable criteria to realize equality for digital businesses, and provides reform options, including the consideration of the OECD’s Pillar Two.
IMPUESTO DE SOCIEDADES
SOCIEDADES EXTRANJERAS CONTROLADAS
PROPIEDAD INTELECTUAL
ECONOMÍA DIGITAL
DERECHO COMPARADO
ATAD
APLICACION
Spengel, Christoph
Bulletin for International Taxation 0007-4624 v. 76, n. 11, 2022, 25 p. 533-546
Intellectual property income as "per se" passive income a comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164) electrónico / Jessica M. Müller and Christoph Spengel
Resumen.
This article analyses the treatment of intellectual property income under EU controlled foreign company rules before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). It addresses the lack of common, operationalizable criteria to realize equality for digital businesses, and provides reform options, including the consideration of the OECD’s Pillar Two.
IMPUESTO DE SOCIEDADES
SOCIEDADES EXTRANJERAS CONTROLADAS
PROPIEDAD INTELECTUAL
ECONOMÍA DIGITAL
DERECHO COMPARADO
ATAD
APLICACION
Spengel, Christoph
Bulletin for International Taxation 0007-4624 v. 76, n. 11, 2022, 25 p. 533-546