Taxation of intellectual property under domestic law, EU law and tax treaties /

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This book presents a unique and detailed insight into the taxation of intellectual property in an international context.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Maisto, Guglielmo (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, ©2018.
Colección:EC and international tax law series ; v. 16.
Temas:
Intellectual property > Taxation.
Propriété intellectuelle > Impôts.
LAW > International.
Intellectual property > Taxation
Acceso en línea:Texto completo

MARC

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245 0 0 |a Taxation of intellectual property under domestic law, EU law and tax treaties /  |c edited by Prof. Guglielmo Maisto. 
260 |a Amsterdam, The Netherlands :  |b IBFD,  |c ©2018. 
300 |a 1 online resource 
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490 1 |a EC and international tax law series,  |x 1574-969X ;  |v vol. 16 
588 0 |a Print version record. 
504 |a Includes bibliographical references. 
505 0 |a Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Part One: Intellectual Property under Domestic Tax Law -- Chapter 1: Taxation of Intellectual Property (IP) in Domestic Tax Law -- 1.1. Introduction -- 1.2. Role of domestic income tax law for the application of article 12 -- 1.2.1. Qualification as IP under article 12(2) OECD Model/12(3) UN Model -- 1.2.2. Use (renting out) vs alienation -- 1.2.3. Use vs rendering services -- 1.3. Comparative studies -- 1.3.1. Taxation of residents -- 1.3.1.1. Royalty income -- 1.3.1.2. Expenses -- 1.3.1.2.1. IP owner -- 1.3.1.2.2. Licensee 
505 8 |a 1.3.2. Taxation of non-residents -- 1.3.3. Royalty income and CFC rules -- 1.4. Conclusions -- Chapter 2: Intellectual Property (IP) Income and Tax Treaty Abuse: Relevance of BEPS Actions 5 and 8-10 for the Principal Purpose Test -- 2.1. Introduction -- 2.2. General considerations on the PPT -- 2.3. Relevance of substance and value creation under the PPT analysis -- 2.4. Relevance of BEPS Actions 5 and 8-10 in the PPT analysis -- 2.4.1. IP company exercising DEMPE functions in the state of residence availing or not of a nexus-compliant patent box regime 
505 8 |a 2.4.2. Application of the PPT in licensing and sub-licensing situations -- 2.5. Conclusions -- Part Two: EU Law Tax Aspects of Intellectual Property -- Chapter 3: An EU Free Movement and State Aid Perspective on the Development of IP in a Foreign PE -- 3.1. Introduction -- 3.2. Countering harmful tax practices -- 3.3. EU free movement law -- 3.3.1. EU case law -- 3.3.2. Analysis -- 3.4. EU State aid law -- 3.4.1. Introduction -- 3.4.2. Advantage -- 3.4.3. Selectivity -- 3.4.4. Anti-abuse measures -- 3.4.5. IP regimes generally -- 3.4.6. The modified nexus approach -- 3.5. Conclusions 
505 8 |a Chapter 4: Open Issues in the Application of the Interest and Royalty Directive to Royalty Payments -- 4.1. Introduction -- 4.2. The definition of royalties -- 4.2.1. In general -- 4.2.2. The renvoi to domestic law -- 4.2.3. The relevance of EU private law instruments on IP rights -- 4.2.4. Using the OECD Model Commentary -- 4.3. The subject-to-tax requirement -- 4.3.1. A "subjective" or an "objective" requirement? -- 4.3.2. Attempts to modify the "subject-to-tax" requirement -- 4.4. Beneficial ownership and abuse -- 4.4.1. Interpretation of the term "beneficial owner." 
505 8 |a 4.4.2. Means to tackle abuses of the Directive -- 4.4.3. The "minimum holding period" requirement -- 4.5. Procedural issues -- 4.5.1. Formal requirements introduced by Member States -- 4.5.2. Exemption applied in the absence of attestation or decision at the time of the payment -- 4.5.3. Recovery of the tax in the case of abuse -- 4.6. Policy perspective -- 4.6.1. The missing external dimension -- 4.6.2. A possible solution: The ATRiD -- 4.6.3. The EU external competence to conclude tax treaties -- Part Three: Tax Treaty Issues of Intellectual Property 
520 |a This book presents a unique and detailed insight into the taxation of intellectual property in an international context. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Intellectual property  |x Taxation. 
650 6 |a Propriété intellectuelle  |x Impôts. 
650 7 |a LAW  |x International.  |2 bisacsh 
650 7 |a Intellectual property  |x Taxation  |2 fast 
700 1 |a Maisto, Guglielmo,  |e editor. 
758 |i has work:  |a Taxation of intellectual property under domestic law, EU law and tax treaties (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFGGqcmmmWtMg93vkJ9jvd  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |t Taxation of intellectual property under domestic law, EU law and tax treaties.  |d Amsterdam, The Netherlands : IBFD, [2018]  |z 9087224656  |w (DLC) 2018381401  |w (OCoLC)1043562712 
830 0 |a EC and international tax law series ;  |v v. 16. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176456  |z Texto completo 
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938 |a EBSCOhost  |b EBSC  |n 1860862 
938 |a YBP Library Services  |b YANK  |n 15623282 
994 |a 92  |b IZTAP 

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