The author, in this article, considers the effects of the recent ECJ decision in Brisal (Case C-18/15) on the topic of the double deduction of costs in respect of non-resident IP (passive) income.
The author, in this article, considers the effects of the recent ECJ decision in Brisal (Case C-18/15) on the topic of the double deduction of costs in respect of non-resident IP (passive) income.