You are here

Download PDF by Michael Groß,Günther Strunk: Lizenzgebühren (Recht Wirtschaft Steuern - Handbuch) (German

By Michael Groß,Günther Strunk

Dieses Buch behandelt, nunmehr in four. Auflage, Lizenzgebühren im Hinblick auf gewerbliche Schutzrechte, Marken, information und Urheberrechte (z.B. Computerprogramme).
Es stellt Berechnungsmodelle, Erfahrungswerte und Vertragsklauseln am Beispiel von Deutschland, united states und Japan vor. Der Leser erhält ebenso einen Überblick über die Bilanzierung von Lizenzen wie auch über die Frage, wie auf nationaler und internationaler Ebene Lizenzen im Steuerrecht behandelt werden.
Die neue Auflage stellt insbesondere die Erfahrungswerte stark erweitert dar und berücksichtigt die neueste Literatur und Rechtsprechung (z.B. IFRS, Jahressteuergesetz 2013). Das Kapitel zu den Verrechnungspreisen sowie zur Gewinnermittlung bei Betriebsstätten wurde vollständig neu bearbeitet; zugleich nehmen die Autoren deutlich intensiver als bisher auch Fragen zur Quellensteuerproblematik und zu den Lizenzboxen in die Darstellung auf.

Show description

Read Online or Download Lizenzgebühren (Recht Wirtschaft Steuern - Handbuch) (German Edition) PDF

Best intellectual property law books

Download PDF by Joost Smiers,Marieke van Schijndel: La fine del copyright. Come creare un mercato culturale

Quando sono pochi conglomerati internazionali a controllare saldamente il bene comune della comunicazione e della produzione culturale, è a rischio los angeles democrazia stessa. los angeles libertà di comunicare che spetta a ciascuno di noi e il diritto individuale di partecipare alla vita culturale della propria comunità (come sancito nella Dichiarazione Universale dei Diritti Umani) non possono non indebolirsi davanti al diritto esclusivo assegnato dall'odierno copyright a un pugno di supervisor e investitori, guidati unicamente dai propri interessi ideologici ed economici.

Get Mastering Intellectual Property (Carolina Academic Press PDF

Learning highbrow estate is a pragmatic consultant to the intricacies of alternate mystery, patent, copyright, ethical rights, trademark, and comparable fields of highbrow estate legislations. much less precise than a multi-volume treatise, and geared toward an yet beginner viewers, the publication describes after which illustrates each one of those separate yet comparable components of legislation, evaluating and contrasting their specific gains, makes use of, merits, and shortcomings.

Tom W. Bell's Intellectual Privilege: Copyright, Common Law, and the PDF

A consensus has lately emerged between lecturers and policymakers that US copyright legislation has fallen out of stability. Lawmakers have replied through taking on proposals to reform the Copyright Act. yet how should still they continue? This booklet deals a brand new and insightful view of copyright, marking the trail towards an international much less weighted down through felony regulations and but richer in artwork, song, and different expressive works.

Bethany Klein,Giles Moss,Lee Edwards's Understanding Copyright: Intellectual Property in the PDF

Electronic know-how has ceaselessly replaced the best way media is created, accessed, shared and controlled, elevating critical questions about copyright for artists and enthusiasts, media businesses and web intermediaries, activists and governments. Taking a rounded view of the debates that experience emerged over copyright within the electronic age, this e-book: appears throughout a large variety of industries together with track, tv and movie to contemplate problems with media strength and coverage.

Extra info for Lizenzgebühren (Recht Wirtschaft Steuern - Handbuch) (German Edition)

Example text

Download PDF sample

Lizenzgebühren (Recht Wirtschaft Steuern - Handbuch) (German Edition) by Michael Groß,Günther Strunk


by Jeff
4.5

Rated 4.93 of 5 – based on 37 votes
Top