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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No requalification of royalty income of US partner to busine ...

    The Supreme Tax Court has held that the treaty attribution of the royalty income charged by a US partner is to his US business. Accordingly, it is not taxable in Germany as partnership profits.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    treaty override, Royalty income, requali ...
    Autor:in