Nexus limitations on German-source IP taxation by Johannes Frey and Florian Schmid
By: Frey, Johannes
.
Contributor(s): Schmid, Florian.
Material type: 
ArticlePublisher: 2020Subject(s): PROPIEDAD INTELECTUAL | IMPUESTOS | ALEMANIA
In:
Tax Notes International v. 100, n. 8, November 23, 2020, p. 1051-1057Summary: 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.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/8-2 (Browse shelf) | Available | OP 138-B/2020/100/8-2 |
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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.
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