{"product_id":"substance-in-international-tax-law-florian-navisotschnigg-9789403548951","title":"Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership","description":"\u003cp\u003eThe notion of 'substance' is proving to be central to the OECD's base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership).\u003c\/p\u003e In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions:   \u003cul\u003e \u003cli\u003eWhat substance is necessary to be entitled to intangible-related returns? \u003c\/li\u003e \u003cli\u003eWhat substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? \u003c\/li\u003e \u003cli\u003eWhat substance is necessary to collect royalties free from withholding taxes? \u003c\/li\u003e \u003c\/ul\u003e Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles. \u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Florian Navisotschnigg\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403548959\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403548951\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 08\/09\/2022\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 208\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.03lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.50d","brand":"Florian Navisotschnigg","offers":[{"title":"Hardcover","offer_id":44077822542079,"sku":"9789403548951","price":143.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_0d1e34e6-59e4-4642-bf42-c9ee384ae4c4.jpg?v=1685471955","url":"https:\/\/www.whiterainbookhouse.com\/products\/substance-in-international-tax-law-florian-navisotschnigg-9789403548951","provider":"WR Book House","version":"1.0","type":"link"}