Commentary

B5.320 E-commerce and characterisation of payments involving use of copyright

Business tax
Business tax | Commentary

B5.320 E-commerce and characterisation of payments involving use of copyright

Business tax | Commentary

B5.320 E-commerce and characterisation of payments involving use of copyright

ITA 2007, s 906 imposes an obligation to deduct income tax from the payment of any royalties or other sums payable in respect the use of, or right to use, intellectual property, where the usual place of abode of the owner of copyright is not within the UK (see B5.317, A4.441). In the context of electronic commerce transactions, the application of the obligation to withhold tax depends upon whether the transaction involves payment for the use of, or the right to use copyright. Such an issue is not determined by

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