"'Catch-56" Germany's proposed extraterritorial IP-tax by Johannes Frey and Florian Schmid
By: Frey, Johannes
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Material type: 
ArticleSubject(s): TRANSACCIONES EXTERIORES | RETROACCIÓN DE ACTUACIONES | PROPIEDAD INTELECTUAL | IMPUESTOS | LEGISLACION COMUNITARIA | JURISPRUDENCIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
Tax Notes International v. 107, n. 4, July 25, 2022, p. 449-452Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/4-5 (Browse shelf) | Available | OP 138-Bis/2022/107/4-5 |
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.
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