| 000 | 01243nab a22002777c 4500 | ||
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| 999 |
_c146411 _d146411 |
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| 003 | ES-MaIEF | ||
| 005 | 20220916175347.0 | ||
| 007 | ta | ||
| 008 | 220916t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aFrey, Johannes _965656 |
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| 245 | 1 | 0 |
_a"'Catch-56" _bGermany's proposed extraterritorial IP-tax _c by Johannes Frey and Florian Schmid |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aTRANSACCIONES EXTERIORES _954325 |
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| 650 | 4 |
_aRETROACCIÓN DE ACTUACIONES _963763 |
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| 650 | 4 |
_aPROPIEDAD INTELECTUAL _942409 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 773 | 0 |
_9167858 _oOP 138-Bis/2022/107/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 4, July 25, 2022, p. 449-452 |
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| 942 | _cART | ||