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
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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."
  • 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

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