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Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties

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

Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties

Series:

Volume 16 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-465-3

Type of publication:

Print book

Number of pages:

772

Terms:

Shipping fees apply. View shipping information

Price:
EUR 130 / USD 155 (VAT excl.)
Order Print
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Title:

Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties

Series:

Volume 16 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

78-90-8722-464-6

Type of publication:

eBook in ePub format

Number of pages:

772

Other:

This is a reflowable format that allows you to change the font size to accommodate varying screen sizes.
Please note: Adobe Digital Editions is required

For further information see our eBook FAQ.

Price:
EUR 104 / USD 124 (VAT excl.)
Order eBook: ePub
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Title:

Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties

Series:

Volume 16 in the EC and International Tax Law Series 

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-463-9

Type of publication:

eBook in PDF format

Number of pages:

772

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 104 / USD 124 (VAT excl.)
Order eBook: PDF
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Title:

Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties

Series:

Volume 16 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-465-3

Type of publication:

Online book

Number of pages:

772

Terms:

Up to 5 users. View purchase information

Price:
EUR 130 / USD 155 (VAT excl.)
Order Online Book
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  • Order both the print and a digital version of the book (online, ePub or PDF format) and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
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Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties
Why this book?
Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2017, is a detailed and comprehensive study on the taxation of intellectual property (IP). It begins with a comparative analysis of the domestic private law aspects of IP and the domestic tax regimes applicable to profits deriving from the utilization of IP. It next examines the taxation of IP under EU law, with a particular emphasis on (i) the EU fundamental freedoms and State aid, and (ii) the open issues in the implementation of the EU Interest and Royalty Directive.
 
The book then moves to selected tax treaty issues. In particular, it analyses (i) the historical background and the policy of article 12 of the OECD Model Convention; (ii) the meaning of “royalties” and overlapping between articles 7, 12 and 13 of the OECD Model Convention; (iii) royalties in the context of the OECD Multilateral Instrument under the limitation on benefits (LOB) provision and the principal purpose test (PPT) clause; and (iv) certain selected issues on cross-border transfers of IP.
 
Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Australia, Austria, Brazil, Canada, China (People’s Rep.), France, Germany, Italy, the Netherlands, Spain, Switzerland, the United Kingdom and the United States.
 
This book presents a unique and detailed insight into the taxation of intellectual property in an international context and is therefore an essential reference source for international tax students, practitioners and academics.
 
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This book is part of the EC and International Tax Law Series
Editor(s)
Guglielmo Maisto
 
Contributor(s)
Paolo Arginelli, Celeste M. Black, Alberto Brazzalotto, Patricia A. Brown, Sophie Chatel, Robin Damberger, Robert J. Danon, Mathieu Daudé, David N. de Ruig, Sjoerd Douma, Anne Fairpo, Elizabeth Gil García, Hans-Peter Gradwohl, Peter Hongler, Michael D. Knobler, Na Li, Sean P. McElroy, Adolfo Martín Jiménez, Leonardo F. de Moraes e Castro, Larissa B. Neumann, Jacques Sasseville, Joel Scheuerman, Livia Schlegel, Florian Schmid, Julia Ushakova-Stein, Matthias Valta, Zoya Zalmai
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