Suchergebnisse für: `licensing-rights` (6 gefunden)

1. 07. Dezember 2022

   Federal Parliament resolves changes to the taxation of payme ...

   The German Federal Parliament passed the Annual Tax Act 2022 on 2 December 2022. Among other provisions, the Act introduces (transitional) legislative changes to the taxation of payments for IP rights that are registered in a German register between foreign taxpayers.

   Kategorien: Legislation

   Schlagwörter: licence, Licensing rights
2. 08. Juni 2017

   Bundesrat approves legislation introducing restrictions on t ...

   In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights.

   Kategorien: Legislation

   Schlagwörter: International Tax, Royalty expenses, Pat ...
3. 28. November 2017

   Limited taxpayers: withholding tax on cross-border licensing ...

   At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks.

   Kategorien: Official Pronouncements

   Schlagwörter: International Tax, administrative princi ...
4. 03. Mai 2019

   Refinancing by leasing companies: treatment of notional inte ...

   According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Sale and Leaseback, Leasing, trade tax a ...
5. 05. August 2022

   Ministry of Finance: Draft Finance Bill 2022

   On 28 July 2022, the Federal Ministry of Finance (MoF)) sent its draft of a Finance Bill 2022 to the industry associations with a request for comments by August 11.

   Kategorien: Legislation

   Schlagwörter: Licensing rights, Finance Bill
6. 20. Juli 2023

   Trade tax addback of costs for grant of cable retransmission ...

   In a most recent decision, the Supreme Tax Court held that payments for granting cable retransmission rights may be added back for trade tax purposes pursuant to Section 8 No. 1 (f) of the German Trade Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, Licensing rights