Register over praksis

Asia Satellite Telecommunications Co. Ltd vs Deputy Commissioner of Income Tax, ITA No. 166 (2002) 273

Asia Satellite Telecommunications Co. Ltd vs Director of Income Tax, ITA Nos. 131 & 134 (2011) 275

Cable & Wireless Networks India Private Ltd. vs Diretor of Income Tax, A.A.R. No. 786 (2008) 279

Dell International Services India Pvt. Ltd. vs CIT (International Taxation), A.A.R. No. 735 of 2006 277

Deputy Commissioner Of Income Tax vs Panamsat International Systems Inc., 103 TTJ Delhi 861 (2006) 274, 276

London Displays Company N.V., Petitioner vs. Commissioner of Internal Revenue (1966) 258

PanAmSat International Systems, Inc. vs Beijing State Administration of Taxation (2002) 275

PepsiCo, Inc v Commissioner of Taxation, FCA 1490 (2023) 126

Raj Television Network Ltd. vs Income Tax Officer, ITA Nos. 1827 & 1828 (2002) 272

The Queen v. Melford Developments Inc. (1982), CTC 333, 82 DTC 6281 65

C-397/09 (Scheuten Solar Technology) 26

C-115/16, C-118/16, C-119/16 og C-299/16 (Beneficial owner – rentedommen) 56, 72, 74, 75, 107

C-257/20 (Viva Telecom Bulgaria) 146, 147, 179

SKM2003.62.HR 63, 65

SKM2003.586.HR 164, 165, 172, 180, 291

SKM2006.274.SR 171

SKM2012.121.ØLR 79

SKM2012.462.HR 63, 65

SKM2019.223.SR 220, 224, 225, 227, 228

SKM2019.643.SR 48, 224, 227, 228

Landsskatterettens kendelse fra 2021: j.nr. 16-1091693 84

TfS 1993, 7 H (Texaco-sagen) 78

U 1965.126 H 243

U 1983.630 Ø 243

U 1992.209 H 174, 175

U 1998.800 H 73, 74

U 2003.686 SH 243

U 2008.1974 H 244

U 2017.824 H 41

U 2023.1575 H 81, 83

U 2023.3198 H 82

U 2023.4403 H 83

U 2023.5171 H 144

Side 317

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Royaltybegrebet (1. udg.)

Studier over begrebet og dets anvendelse i international skatteret i en dansk sammenhæng