Schlagwörter: Royalty expenses (2 gefunden)

1. 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 ...
2. 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 Reports

   Schlagwörter: BEPS, Royalty expenses, Harmful Tax Prac ...