Open issues in the application of the Interest and Royalty Directive to royalty payments

Risultato della ricerca: Contributo in libroChapter

Abstract

The contribution concerns the application of the Interest and Royalty Directive to royalty payments. In particular, it deals with the interpretation of the definition of royalties included in the Directive, discusses the scope of the subject-to-tax requirement provided for in article 3(a)(iii) of the Directive, examines the proper construction of the beneficial owner clause and how instances of abuse of the Directive may be tackled. Moreover the contribution analyses certain procedural issues and concludes with some tax policy considerations
Lingua originaleEnglish
Titolo della pubblicazione ospiteTaxation of intellectual property under domestic law, EU law and tax treaties
EditorGuglielmo Maisto
Pagine51-94
Numero di pagine44
Volume2018/16
Stato di pubblicazionePubblicato - 2018

Serie di pubblicazioni

NomeEC AND INTERNATIONAL TAX LAW SERIES

Keywords

  • Interest and Royalty Directive

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