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Copyright Buy-Out Agreements

A Copyright is an exclusive legal right granted to the creator of an original work to license, copy, sell, distribute, or otherwise exploit the work for his or her own benefit.
Hogan Lovells

German withholding taxes in “total buy-out” IP agreements

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In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of a “total buy out” against a one-off...more

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