14. August 2013 Import value of DVDs includes estimated royalties payable by ... The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated. Kategorien: Supreme Tax Court casesSchlagwörter: DVD, import value, royalties, customs
12. Mai 2011 Trade tax interest add-back not banned by directive? An ECJ advocated general has suggested the court rule that the German trade tax interest disallowance is not a "withholding tax" banned by the Interest and Royalties Directive. Kategorien: From EuropeSchlagwörter: interest, thin capitalisation, trade tax ...
21. Juli 2011 German trade tax restriction on interest deductibility uphel ... The ECJ has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive. Kategorien: From EuropeSchlagwörter: trade tax, long-term interest, long term ...
24. Juni 2014 Expense deduction from royalty income paid abroad only if ex ... The finance ministry has decreed that a royalty debtor may not deduct expenses of the EEA royalty creditor from the gross royalty subject to withholding tax unless the expense was incurred solely in respect of the given licence. Kategorien: Official PronouncementsSchlagwörter: royalty, licence, licensee
05. Januar 2011 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. Kategorien: Supreme Tax Court casesSchlagwörter: treaty override, Royalty income, requali ...
25. April 2012 German trade tax restriction on interest deductibility uphel ... The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination. Kategorien: Supreme Tax Court casesSchlagwörter: add-back, Inerest deduction, long-term i ...
07. August 2012 Royalty withholding tax on net income of EU creditor The ECJ has held that the withholding tax on a royalty paid to a corporation in another EU country may not be more than the corporation tax rate applied to the income less the directly related costs. Kategorien: Supreme Tax Court casesSchlagwörter: withholding tax, royalty
23. November 2011 EU royalty payments to be taxed net The Supreme Tax Court has held that the withholding tax on royalty payments to licensors in other EU states should be on the net amount after deduction of direct costs. Kategorien: Supreme Tax Court casesSchlagwörter: EU royalty, royalty, Scorpio
14. März 2017 Plans to restrict the deduction of royalty expenses to comba ... On 25 January 2017 the federal government approved a draft of the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. The intention is to prevent multinational businesses from transferring their royalty income to countries, which offer such income preferential treatment. Such preferential tax regimes (so-called Licence Boxes, Patent Boxes or IP-Boxes) are considered not to meet the demands of the OECD and G20 BEPS Project. A new provision is to be introduced to the Income Tax Act (ITA) for this purpose; the new provision should be applied to expenses arising after 31 December 2017. Kategorien: PwC ReportsSchlagwörter: royalties, licence box, IP-Boxes, Patent ...
16. Juli 2021 Update: Tax & Legal Newsflash – German IP nexus rules: Minis ... The circular dated 11 February 2021 covers royalty payments and capital gains in foreign-to-foreign cases where the German nexus is purely based on a registration of rights in a German public register Kategorien: Tax & Legal NewsflashSchlagwörter: Steuern / Tax
05. September 2012 No withholding tax on payment to Austrian agency for broadca ... The Supreme Tax Court has held that a payment to an Austrian agency for the right to broadcast sporting events is not subject to withholding tax as a payment to the athlete(s) appearing. Kategorien: Supreme Tax Court casesSchlagwörter: Artist, athlete, broadcasting
11. April 2017 Tax administration issues guidelines on use of group name The German Finance Ministry has commented on possible profit adjustments under Sec. 1 Foreign Tax Act with respect to the use of group name and logo between the taxpayer and a related party. Kategorien: Official PronouncementsSchlagwörter: income adjustment, group name, firm name ...
08. Februar 2022 German Federal Ministry of Finance (MoF) published two circu ... On January 27, 2022, the German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules. Kategorien: Official PronouncementsSchlagwörter: royalties, royalty limitation rules, nex ...
22. Dezember 2016 Restriction of tax relief on royalty payments: draft bill re ... On 25 January 2017 the German government published a draft bill proposing a restriction of tax relief on royalty payments made to related parties from 2018 onwards. Kategorien: PwC ReportsSchlagwörter: BEPS, Royalty expenses, Harmful Tax Prac ...
27. Dezember 2021 EU draft directive to end the misuse of shell entities for t ... On 22 December 2021 the European Commission presented a draft directive to prevent the abuse of shell companies for tax purposes whereby amending the Anti-Tax Avoidance Directive (ATAD 3). The proposal should ensure that entities in the EU that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers. Kategorien: From EuropeSchlagwörter: shell entities, shell companies
03. Mai 2012 New double tax treaty with Luxembourg A revised double tax treaty has been signed with Luxembourg reflecting the current version of the OECD model. Kategorien: PwC ReportsSchlagwörter: Luxembourg, OECD model, double tax reaty
03. Mai 2012 New double tax treaty with the Netherlands A revised double tax treaty has been signed with the Netherlands reflecting the current version of the OECD model. Kategorien: PwC ReportsSchlagwörter: double tax treaty, OECD model, Netherlan ...
10. Juli 2012 Inventor's premium to ex-employee taxable as royalty The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a premium paid to a former employee for an invention during his employment should be taxed as a royalty, rather than as employment remuneration, but insists that employers may only apply the principle if they hold an exemption certificate from their local tax office. Kategorien: Official PronouncementsSchlagwörter: inventor's premium, ex-employee, former ...
15. Oktober 2013 Tax & Legal News – Issue 4, October 2013 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: state aid, subject to tax, employee opti ...
18. April 2013 Treaty policy The finance ministry has published its model double tax treaty serving as a guideline to negotiators. Kategorien: Official PronouncementsSchlagwörter: treaty policy, double tax treaty. model ...
