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CHAPTER 1 : Taxation of Intellectual Property (IP) in Domestic Tax Law @ Page 3 - 16 CHAPTER 2 : Intellectual Property (IP) Income and Tax Treaty Abuse : Relevance of BEPS Actions 5 and 8-10 for the principal Purpose Test @ Page 17 - 32 CHAPTER 3 : An EU Free Movement and State Aid Perspective on the Development of IP in a Foreign PE @ Page 37 - 50 CHAPTER 4 : Open Issues in the Apllication of the Interest and Royalty Directive Payments @ Page 51 - 96 CHAPTER 5 : Source vs Residence Taxation of Royalties ; A Historical Perspective @ Page 97 - 115 CHAPTER 6 : Article 12 OECD/UN Model : Definition of Royalties and " Overlapping " Between Article 7 ,12 and 13 @ Page 117 - 141 CHAPTER 7 : Royalties in the Context of the Multilateral Instrument ,the Principlal Purpose Test and the Limitation on Benefits Provisionn @ Page 147 - 160 CHAPTER 8 : Transfers of Intangiables under Tax Treaties ( Although all the Fun Stuff is in the Transfer pricing Guidelines @ Page 161 - 182 CHAPTER 9 : Autralia @ Page 185 - 227 CHAPTER 10 : Austria @ Page 229 - 270 CGHAPTER 11 : Brazil @ Page 273 - 278 CHAPTER 12 : Canada @ Page 312 - 349 CHAPTER 13 : China ( People's Rep ) @ Page 351 - 380 CHAPTER 14 : France @ Page 383 - 417 CHAPTER 15 : Germany @ Page 419 - 468 CHAPTER 16 : Italy @ Page 469 - 534 CHAPTER 17 : Netherlands @ Page 535 - 593 CHAPTER 18 : Spain @ Page 595 - 635 CHAPTER 19 : Switzerland @ Page 639 - 648 CHAPTER 20 : United States @ Page 695 - 712