New article by Jakob Bundgaard – PepsiCo-dommen – begyndelsen på en global bølge af kildelandsbeskatning af embedded royalties?

New article by Jakob Bundgaard – PepsiCo-dommen – begyndelsen på en global bølge af kildelandsbeskatning af embedded royalties?

Increasingly, states are trying to obtain source taxation. One approach is to identify royalty payments – even where there are none. This situation arises when states argue that payments for services or goods partially comprise payments for the use of or the right to use IP rights – so-called embedded royalties. A recent Australian decision in the PepsiCo case may shed light on the issue. Jakob Bundgaard has authored an article covering the issue, the decision and its wider implications.

Read the article here