| 000 | 01070nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143464 _d143464 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220916174226.0 | ||
| 007 | ta | ||
| 008 | 210129t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aFrey, Johannes _965656 |
|
| 245 | 0 |
_aNexus limitations on German-source IP taxation _c by Johannes Frey and Florian Schmid |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_942409 _aPROPIEDAD INTELECTUAL |
|
| 650 | 4 |
_944029 _aIMPUESTOS |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 700 | 1 |
_967453 _aSchmid, Florian |
|
| 773 | 0 |
_9164073 _oOP 138-Bis/2020/100/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 8, November 23, 2020, p. 1051-1057 |
|
| 942 | _cART | ||