The article discusses the possibility to unbundle a cross border business payment into two components: business income and implicit royalties. This would be as to make a possible withholding tax applicable to the case, as the tax office argue. The author considers that this re-qualification of the transaction for tax purposes is not compatible with OECD mainstream interpretation of the treaties.
Taxation of Implicit Royalties in Italy
Greggi, M
2018
Abstract
The article discusses the possibility to unbundle a cross border business payment into two components: business income and implicit royalties. This would be as to make a possible withholding tax applicable to the case, as the tax office argue. The author considers that this re-qualification of the transaction for tax purposes is not compatible with OECD mainstream interpretation of the treaties.File in questo prodotto:
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GREGGI - INTERTAX.pdf
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