Intellectual property (IP) is one of the most debated tax topics in India. The increased examination and monitoring of IP transactions has resulted is the problem of double taxation. Shivam Mehta and Kapil Sharma of Lakshmi Kumaran & Sridharan scrutinise the applicability of service tax on IP transactions and highlight the issues regarding multiple taxation of IP under various statutes prevailing in India.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals
Jean-Michel Henry and Mona El-Begawi of Deloitte Luxembourg examine the complexities created by timing differences in Luxembourg, EU, and OECD tax regimes
Samuel Fernandes de Almeida of MFA Legal & Tech assesses whether Portugal’s 7.5% surcharge on non-residents aligns with the EU’s free movement of capital principle and passes the proportionality test
Senior McCarthy Tétrault tax practitioners highlight significant updates and implications for multinationals as Canada’s transfer pricing rules become more closely aligned with OECD guidance