Suchergebnisse für: `royalty` (91 gefunden)

  7. 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 Pronouncements
    Schlagwörter: inventor's premium, ex-employee, former ...
  8. 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 Reports
    Schlagwörter: royalties, licence box, IP-Boxes, Patent ...
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