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Tag Archives: tax

German tax treatment of royalties regarding software license and database licenses

– Draft guidance of German Federal Ministry of Finance released for discussion purposes Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors (the draft can be found here). The draft is highly important to clients

BEPS – Germany on the way to limit the tax deductibility of royalties

A new legislative approach of the German tax authorities leaked last December 19 and approved by the German government on January 25, 2017 (see German language text here) will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime for IP not

U.S. – Considering the value of manufacturing trade secrets

These days, licensing between affiliate members of a multinational corporate family is prevalent. While reaching agreement between friendly parties on licensing terms may be easier than it normally would be between arms-length parties from an economic perspective, these transactions are likely to come under intense scrutiny from the relevant tax authorities worldwide. Understanding the value

Tax dispute over Coca-Cola’s non-U.S. trademarks explained

The IRS and Coca-Cola are locked in a battle regarding the proper allocation of income between Coca-Cola and its foreign affiliates pursuant to trademark and trade secret licenses. However, the IRS seems to overlook a significant economic component of the license agreement by not recognizing the benefit Coca-Cola receives in the form of more valuable