Substance in International Tax Law is popular PDF and ePub book, written by Florian Navisotschnigg in 2022-08-09, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Substance in International Tax Law can be Read Online from any device for your convenience.
Substance in International Tax Law Book PDF Summary
The notion of 'substance' is proving to be central to the OECD's base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.
Detail Book of Substance in International Tax Law PDF
- Author : Florian Navisotschnigg
- Release : 09 August 2022
- Publisher : Unknown
- ISBN : 9403548959
- Genre : Law
- Total Page : 0 pages
- Language : English
- PDF File Size : 17,6 Mb
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