000			05256cam a2200589 a 4500
001			on1047801521
003			OCoLC
005			20220712074821.0
006			m o d
007			cr |n|||||||||
008			180808s2018 ne ob 000 0 eng d
040			_aYDX _beng _epn _cYDX _dOCLCQ _dN$T _dOCLCF _dK6U _dEBLCP _dOCLCQ _dOCLCO
020			_a9789087224646 _q(electronic bk.)
020			_a9087224648 _q(electronic bk.)
020			_z9789087224653
020			_z9087224656
029	1		_aAU@ _b000070364578
035			_a(OCoLC)1047801521
050		4	_aK4532.I56 _bT395 2018
072		7	_aLAW _x051000 _2bisacsh
082	0	4	_a341.484 _223
049			_aMAIN
245	0	0	_aTaxation of intellectual property under domestic law, EU law and tax treaties / _cedited by Prof. Guglielmo Maisto.
260			_aAmsterdam, The Netherlands : _bIBFD, _c©2018.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aEC and international tax law series, _x1574-969X ; _vvol. 16
588	0		_aPrint version record.
504			_aIncludes bibliographical references.
505	0		_aCover -- 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		_a1.3.2. 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		_a2.4.2. 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		_aChapter 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		_a4.4.2. 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			_aThis book presents a unique and detailed insight into the taxation of intellectual property in an international context.
590			_aeBooks on EBSCOhost _bEBSCO eBook Subscription Academic Collection - Worldwide
650		0	_aIntellectual property _xTaxation. _91204551
650		6	_aPropriété intellectuelle _xImpôts. _91204552
650		7	_aLAW _xInternational. _2bisacsh _9849769
650		7	_aIntellectual property _xTaxation. _2fast _0(OCoLC)fst00975791 _91204551
655		4	_aElectronic books.
700	1		_aMaisto, Guglielmo, _eeditor.
776	0	8	_iPrint version: _tTaxation of intellectual property under domestic law, EU law and tax treaties. _dAmsterdam, The Netherlands : IBFD, [2018] _z9087224656 _w(DLC) 2018381401 _w(OCoLC)1043562712
830		0	_aEC and international tax law series ; _vv. 16. _91166456
856	4	0	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860862
938			_aProQuest Ebook Central _bEBLB _nEBL6176456
938			_aEBSCOhost _bEBSC _n1860862
938			_aYBP Library Services _bYANK _n15623282
994			_a92 _bINOPJ
999			_c2830381 _d2830381