Taxation of intellectual property under domestic law, EU law and tax treaties / edited by Prof. Guglielmo Maisto.

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Includes bibliographical references.

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

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

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