A Global and Local Outlook
Elgar Intellectual Property Law and Practice series
Edited by Irene Calboli and Jacques de Werra
Chapter 8: TRADEMARK TRANSACTIONS AND INTERNATIONAL TAX STRATEGIES
Trademarks are very often an important source of revenue for their holders. So it is not surprising to find that tax authorities, in Switzerland and abroad, are anxious to know whether profits generated by the use of trademarks (as in the case of other intangible assets) have been duly declared and taxed and, in an international context, duly allocated between the States concerned. In 2013, the Organization for Economic Co-Operation and Development (OECD) published an Action Plan on Base Erosion and Profit Shifting, a report now known as the BEPS report (BEPS report). This document marks the start of fundamental changes in the area of international taxation. It seeks to establish consistency in the taxation of company profits at an international level, through a rigorous application of tax rules based on economic substance and greater transparency. The OECD’s action plan will be presented initially in part B of this chapter, showing the future importance, if this is not already the case, of its impact on the tax treatment of transactions involving trademarks and international fiscal strategies. In this part, the review of the plan, however, will be primarily a general overview, as the details of the specific actions related to certain transactions or fiscal strategies will be examined in detail in the other parts of this chapter.
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