Countering Harmful Tax Practices in Licensing of Rights: The New License Barrier Rule in Section 4j of the German Income Tax Act

• Autores: Xaver Ditz, Carsten Quilitzsch
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 12, 2017, págs. 822-827
• Idioma: inglés
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• Resumen

  • On 2 June 2017, the German Bundesrat passed new legislation on the tax deduction of license fees as business expenses under section 4j of the German Income Tax Act (Einkommensteuergesetz). The authors present the new regulation in detail and conclude that it is not only unnecessary, but also problematic from the perspective of constitutional law and European law in particular.