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Tax Deductibility of License Fee Payments under German Tax Law – The License Barrier Rule Pursuant to Sec. 4j of the German Income Tax Act

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İçindekiler

1. Overview

s. 249

2. Implications of the OECD/G20 BEPS Project

s. 250

3. Prerequisites of the German License Barrier Rule

s. 251

3.1. Expenses from the Transfer of Usage of Intangible Assets

s. 251

3.2. Related Parties as Recipients of the Payment

s. 252

3.3. Preferential Low Taxation

s. 253

3.4. Interposed Cases and Sub-Licensing Agreements

s. 254

4. Legal Consequences

s. 255

4.1. Income Tax Burden of Licensor

s. 255

4.2. Exception: OECD Nexus Approach

s. 256

4.3. No Exception for Marketing-Related IP

s. 257

5. Critical Assessment

s. 257

5.1. Necessity of the License Barrier Rule

s. 257

5.2. Constitutional Concerns

s. 259

5.3. Treaty-Law Concerns

s. 260

5.4. Compatibility with European Law

s. 260

6. Summary

s. 261

Yayın Bilgileri

Yayıncı:
On İki Levha Yayıncılık
Yayın tarihi: Nisan 2021
Sayfa: 249 - 262

Yazar:

Xaver Ditz

Editör:

Leyla Ateş, Joachim Englisch

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Çok Taraflı Sözleşme ve Türk-Alman Çifte Vergilendirme Anlaşmasına Muhtemel Etkileri - The Multilateral Instrument and Its Prospective Effects on The Turkish-German Double Tax Treaty