Australia’s definition of royalties: Overreach or evolution
In this article, Ooi and Sadiq examine the Australian Taxation Office’s reasoning for adopting a broad interpretation of royalties amidst various criticisms suggesting it has gone too far and is out of step with internationally accepted principles.
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2024
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/sol_research/4590 https://ink.library.smu.edu.sg/context/sol_research/article/6548/viewcontent/A087._Australia_s_Definition_of_Royalties_Overreach_or_Evolution.pdf |
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| Institution: | Singapore Management University |
| Language: | English |