L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NELDIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The present paper deals with the issues related to the fiscal aspects of the royalties according to the Italian tax law. In particular, it shall focus on direct taxation both regarding the determination of the tax base and thespecific forms of application of the due taxes. The starting point shall consistin pointing out the nature of the incomes deriving from the economicexplotation of the intangible goods; then it shall be examined the relevantlaw with regard, respectively, to the resident persons and to the nonresident, according to the domestic law and the provisions of the OECD Model.
Original languageItalian
Title of host publicationAnuario de la Facultad de Derecho de Ourense 2012
Pages27-42
Number of pages16
Publication statusPublished - 2012

Publication series

NameAnuario de la Facultad de Derecho de Ourense 2012

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