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Avoid the tax shock in licensing agreements

Christopher M Neumeyer reviews the lessons to be learned from two recent cases where Taiwan companies were ordered to pay taxes on licensing fees paid to a foreign licensor

In November 2016, a US district Court ordered a Taiwan company to pay taxes on licensing fees that it paid to a foreign licensor, despite the fact that such taxes are typically the licensor's obligation (Mondis Technology Ltd v Wistron...

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