Gold
Royalties has approximately CDN 2m in cash and a portfolio of 18
royalties on 13 mining projects located in Canada, including one royalty that is generating cash flow from gold production.
The distribution method, which is typically selected by the studio, also can impact a film's profitability and
royalties.
By contrast, A receives
royalties solely for use of its copyrighted materials.
Co-publishing deals, however, are not the only means to get your songs published, collect
royalties or administer your catalog.
It also includes strong environmental standards, such as: requiring a company to demonstrate up front that its mining will not harm the environment; giving regulators authority to stop damaging operations; establishing strong inspection and enforcement provisions; allowing citizen lawsuits to give the public the opportunity to compel enforcement and to stop bad operations; and establishing an abandoned-mine cleanup program to be funded by the
royalties, permit fees and penalties.
In considering what might constitute a "reasonable" royalty, it is recommended that subcommittee members might want to first examine the practices in the industry when private
royalties are negotiated.
multinationals faced with losing the benefit of sheltering
royalties would be less inclined to license overseas the intangibles created by U.
The Tax Court rejected the IRS's attempt to apply section 482, reasoning that AG's failure to charge Espana the
royalties and thus include Espana's royalty payments in AG's Subpart F income resulted from a legal prohibition of Spanish law rather than the exercise of control between related parties.
The corporation paid rent, wages and
royalties and sporadically filed Form 941, Employer's Quarterly Federal Tax Return, from 1996-1998.
18) Accordingly, foreign countries can be expected to use their own arm's-length pricing provisions to restrict the ability of local subsidiaries to pay deductible super
royalties to U.
