国际技术转让中的特许权使用费源泉地问题研究

前沿。随着科学技术的日益进步和国际贸易的发展扩大,知识产品如专利、商标等越来越多地进入国际市场。知识产权的国际流动所伴随的国家之间特许权使用费①的转移,必然引起国际课税问题。特许权使用费的国际课税问题同其他国际所得课税一样。

The trend toward a technologically-oriented,global economy has greatly increased the significance of the federal income tax treatment of international property transfers.International transfers of intellectual property represent a trap for the unwary taxpayer because economically similar business transactions may result in different income tax consequences depending on their legal structure.The purpose of this article is to analyze the income tax consequences of international intellectual property transfers,focusing particularly on the source of income rules that dictate their tax effects.This article also addresses certain special considerations on the source rule of the United States,called"place of use"rule.Finally,this article makes simplifying proposals to assure more consistent tax treatment for these intellectual property transfers under a unified"place of payment"rule.