MARC details
| 000 -LEADER |
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05256cam a2200589 a 4500 |
| 001 - CONTROL NUMBER |
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on1047801521 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220712074821.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr |n||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180808s2018 ne ob 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
YDX |
| Language of cataloging |
eng |
| Description conventions |
pn |
| Transcribing agency |
YDX |
| Modifying agency |
OCLCQ |
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N$T |
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OCLCF |
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K6U |
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EBLCP |
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OCLCQ |
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OCLCO |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789087224646 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9087224648 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9789087224653 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9087224656 |
| 029 1# - (OCLC) |
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| OCLC library identifier |
AU@ |
| System control number |
000070364578 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)1047801521 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4532.I56 |
| Item number |
T395 2018 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
051000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
341.484 |
| Edition number |
23 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 245 00 - TITLE STATEMENT |
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| Title |
Taxation of intellectual property under domestic law, EU law and tax treaties / |
| Statement of responsibility, etc |
edited by Prof. Guglielmo Maisto. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Amsterdam, The Netherlands : |
| Name of publisher, distributor, etc |
IBFD, |
| Date of publication, distribution, etc |
©2018. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
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cr |
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rdacarrier |
| 490 1# - SERIES STATEMENT |
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| Series statement |
EC and international tax law series, |
| International Standard Serial Number |
1574-969X ; |
| Volume number/sequential designation |
vol. 16 |
| 588 0# - |
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| -- |
Print version record. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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 ## - SUMMARY, ETC. |
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| Summary, etc |
This book presents a unique and detailed insight into the taxation of intellectual property in an international context. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] |
EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Intellectual property |
| General subdivision |
Taxation. |
| 9 (RLIN) |
1204551 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Propriété intellectuelle |
| General subdivision |
Impôts. |
| 9 (RLIN) |
1204552 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
LAW |
| General subdivision |
International. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
849769 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Intellectual property |
| General subdivision |
Taxation. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst00975791 |
| 9 (RLIN) |
1204551 |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Maisto, Guglielmo, |
| Relator term |
editor. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Display text |
Print version: |
| Title |
Taxation of intellectual property under domestic law, EU law and tax treaties. |
| Place, publisher, and date of publication |
Amsterdam, The Netherlands : IBFD, [2018] |
| International Standard Book Number |
9087224656 |
| Record control number |
(DLC) 2018381401 |
| -- |
(OCoLC)1043562712 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
EC and international tax law series ; |
| Volume number/sequential designation |
v. 16. |
| 9 (RLIN) |
1166456 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860862">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860862</a> |
| 938 ## - |
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ProQuest Ebook Central |
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EBLB |
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EBL6176456 |
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EBSCOhost |
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EBSC |
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1860862 |
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YBP Library Services |
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YANK |
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15623282 |
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92 |
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INOPJ |
