Germany's source taxation conundrum by Ulf Andresen, Wolfgang Reul and Thore Holtrichter
By: Andresen, Ulf
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Contributor(s): Reul, Wolfgang | Holtrichter, Thore.
Material type: 
ArticlePublisher: 2020Subject(s): PROPIEDAD INTELECTUAL | IMPUESTOS | ALEMANIA
In:
Tax Notes International v. 100, n. 10, December 7, 2020, p. 1325-1327Summary: In this article, the authors consider recent German draft legislation that addresses the tax treatment of domestically registered intellectual property and could create uncertainty for foreign taxpayers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/10-4 (Browse shelf) | Available | OP 138-B/2020/100/10-4 |
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| OP 138-B/2020/100/10-1 U.S. tax review | OP 138-B/2020/100/10-2 Transfer pricing benchmark | OP 138-B/2020/100/10-3 U.S. tax laws governing foreign pensions | OP 138-B/2020/100/10-4 Germany's source taxation conundrum | OP 138-B/2020/100/11-1 Transfer pricing and loss allocation for the COVID-19 era | OP 138-B/2020/100/11-2 Bilateral investment treaties | OP 138-B/2020/100/11-3 Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider recent German draft legislation that addresses the tax treatment of domestically registered intellectual property and could create uncertainty for foreign taxpayers.
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