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미국 특허권의 사용료 과세에 대한 규범체계 - 대법원 2014. 11. 27. 선고 2012두18356 판결 -

Author
이재호
Journal Title
홍익법학
Publication Year
2016
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Summary

This paper deals with the normative system for taxing royalties from US patent rights, analyzing the possibility of taxing royalties generated by domestic companies utilizing US patents. Focusing on Supreme Court rulings, it explains why the existing position that US patent royalties cannot be taxed domestically is maintained, despite revisions to domestic law, based on the principle of tax treaty precedence.

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