Intellectual property income as "per se" passive income electrónico 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) Jessica M. Müller and Christoph Spengel
By: Müller, Jessica M
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Contributor(s): Spengel, Christoph.
Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | SOCIEDADES EXTRANJERAS CONTROLADAS | PROPIEDAD INTELECTUAL | ECONOMÍA DIGITAL | DERECHO COMPARADO | ATAD | APLICACION
In:
Bulletin for International Taxation v. 76, n. 11, 2022, 25 p. 533-546Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/11-4 (Browse shelf) | Available | BIT/2022/11-4 |
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.
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