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C/19237/2008 • CJ GE C/19237/2008 Généré par l'IA

Taxation of Income from Foreign Intellectual Property Assignment (Royalties vs. Business Profits)

Numéro de cause C/19237/2008
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerned an appeal regarding the taxation of income derived from the assignment of rights to intellectual property abroad, specifically challenging the assessment that the payments received constituted taxable royalties under the relevant tax convention, as opposed to business profits, by arguing that the assignment was a sale of ownership rights rather than a mere license for use. The court upheld the tax assessment, reasoning that because the assignment provided for continued rights of use and exploitation by the assignor in certain territories and perpetual duration in others, the transaction retained the character of a transfer of usage rights, thus qualifying the income as royalties subject to taxation under the convention, and not as a final alienation of property treated as business profits.

Regeste Legislator

Généré par l'IA

Taxation of Income from Foreign Intellectual Property Assignment (Royalties vs. Business Profits): The court upheld the tax assessment, reasoning that because the assignment provided for continued rights of use and exploitation by the assignor in certain territories and perpetual duration in others, the transaction retained the character of a transfer of usage rights, thus qualifying the income as royalties subject to taxation under the convention, and not as a final alienation of property treated as business profits.

Mots-clés

Généré par l'IA
propriété intellectuelle bénéfice fiscal transmission de la propriété fixation du revenu impôt foncier droit de suite
Généré par l'IA
A/1767/2003
Intellectual Property Royalty Dispute and Contractual Estoppel
A/332/2004
Intellectual Property Royalty Allocation Dispute
A/621/2005
International Double Taxation Dispute Regarding Fiscal Domicile and Income Assessment
A/1874/2006
Intellectual Property Revenue Division Dispute
A/3870/2022
Tax Reassessment of Royalty Payments and Statute of Limitations

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Texte complet

C/19237/2008

### [ATAX/48/2008](/apps/decis/fr/comtax/show/1646975) du 07.10.2008 ( ATAX )

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