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.
|Title of host publication||Anuario de la Facultad de Derecho de Ourense 2012|
|Number of pages||16|
|Publication status||Published - 2012|
|Name||Anuario de la Facultad de Derecho de Ourense 2012|