Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto
| Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2018] |
| Descrizione fisica | 1 online resource (xxxv, 733 pages) |
| Disciplina | 341.7543 |
| Collana | EC and international tax law series |
| Soggetto topico | Intellectual property - Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-464-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511709103321 |
| Amsterdam, The Netherlands : , : IBFD, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto
| Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2018] |
| Descrizione fisica | 1 online resource (xxxv, 733 pages) |
| Disciplina | 341.7543 |
| Collana | EC and international tax law series |
| Soggetto topico | Intellectual property - Taxation |
| ISBN | 90-8722-464-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Chapter 1: Taxation of intellectual property (IP) in domestic tax law / Valta, M. ; p. 3-16.
Chapter 10: Austria / Damberger, R. Gradwohl, H-P. ; p. 229-271. Chapter 11: Brazil / Castro, L. Freitas de Moraes e ; p. 273-320. Chapter 12: Canada / Scheuerman, J. ; p. 321-349. Chapter 13: China (People's Rep.) / Na, L. ; p. 351-381. Chapter 14: France / Daudé, M. ; p. 383-418. Chapter 15: Germany / Schmid, F. ; p. 419-467. Chapter 16: Italy / Brazzalotto, A. ; p. 469-534. Chapter 17: Netherlands / Zalmai, Z. ; p. 535-593. Chapter 18: Spain / Gil García, E. ; p. 595-637. Chapter 19: Switzerland / Hongler, P. Schlegel, L. ; p. 639-656. Chapter 2: Intellectual property (IP) income and tax treaty abuse : relevance of BEPS Actions 5 and 8-10 for the principal purpose test / Danon, R.J. ; p. 17-34. Chapter 20: United Kingdom / Fairpo, A. ; p. 657-694. Chapter 21: United States / Neumann, L.B. Ushakova-Stein, J. Ruig, D.N. de Knobler, M.D. McElroy, S.P. ; p. 695-729. Chapter 3: An EU free movement and State aid perspective on the development of IP in a foreign PE / Douma, S.C.W. ; p. 37-50. Chapter 4: Open issues in the application of Interest and Royalty Directive in royalty payments / Arginelli, P. ; p. 51-94. Chapter 5: Source vs residence taxation of royalties : a historical perspective / Sasseville, J. ; p. 97-115. Chapter 6: Article 12 OECD/UN Models : definition of royalties and "overlapping" between articles 7, 12 and 13 / Martín Jiménez, A.J. ; p. 117-143. Chapter 7: Royalties in the context of the multilateral instrument, the principle purpose test and the limitation on benefits provison / Chatel, S. ; p. 147-159. Chapter 8: Transfers of intangibles under tax treaties (although all the fun stuff is in the Transfer Pricing Guidelines) / Brown, P.A. ; p. 161-182. Chapter 9: Australia / Black, C.M. ; p. 185-228. |
| Record Nr. | UNINA-9910795532103321 |
| Amsterdam, The Netherlands : , : IBFD, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto
| Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2018] |
| Descrizione fisica | 1 online resource (xxxv, 733 pages) |
| Disciplina | 341.7543 |
| Collana | EC and international tax law series |
| Soggetto topico | Intellectual property - Taxation |
| ISBN | 90-8722-464-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Chapter 1: Taxation of intellectual property (IP) in domestic tax law / Valta, M. ; p. 3-16.
Chapter 10: Austria / Damberger, R. Gradwohl, H-P. ; p. 229-271. Chapter 11: Brazil / Castro, L. Freitas de Moraes e ; p. 273-320. Chapter 12: Canada / Scheuerman, J. ; p. 321-349. Chapter 13: China (People's Rep.) / Na, L. ; p. 351-381. Chapter 14: France / Daudé, M. ; p. 383-418. Chapter 15: Germany / Schmid, F. ; p. 419-467. Chapter 16: Italy / Brazzalotto, A. ; p. 469-534. Chapter 17: Netherlands / Zalmai, Z. ; p. 535-593. Chapter 18: Spain / Gil García, E. ; p. 595-637. Chapter 19: Switzerland / Hongler, P. Schlegel, L. ; p. 639-656. Chapter 2: Intellectual property (IP) income and tax treaty abuse : relevance of BEPS Actions 5 and 8-10 for the principal purpose test / Danon, R.J. ; p. 17-34. Chapter 20: United Kingdom / Fairpo, A. ; p. 657-694. Chapter 21: United States / Neumann, L.B. Ushakova-Stein, J. Ruig, D.N. de Knobler, M.D. McElroy, S.P. ; p. 695-729. Chapter 3: An EU free movement and State aid perspective on the development of IP in a foreign PE / Douma, S.C.W. ; p. 37-50. Chapter 4: Open issues in the application of Interest and Royalty Directive in royalty payments / Arginelli, P. ; p. 51-94. Chapter 5: Source vs residence taxation of royalties : a historical perspective / Sasseville, J. ; p. 97-115. Chapter 6: Article 12 OECD/UN Models : definition of royalties and "overlapping" between articles 7, 12 and 13 / Martín Jiménez, A.J. ; p. 117-143. Chapter 7: Royalties in the context of the multilateral instrument, the principle purpose test and the limitation on benefits provison / Chatel, S. ; p. 147-159. Chapter 8: Transfers of intangibles under tax treaties (although all the fun stuff is in the Transfer Pricing Guidelines) / Brown, P.A. ; p. 161-182. Chapter 9: Australia / Black, C.M. ; p. 185-228. |
| Record Nr. | UNINA-9910824121703321 |
| Amsterdam, The Netherlands : , : IBFD, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910494631203321 |
Torvik Oddleif
|
||
| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793439003321 |
|
Torvik Oddleif
|
||
| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910819137003321 |
|
Torvik Oddleif
|
||
| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
