Ooi, Vincent
Australia’s definition of royalties overreach or evolution? / by Vincent Ooi and Kerrie Sadiq .-- , 2024
Vincent Ooi is an assistant professor at the Yong Pung How School of Law, Singapore Management University in Singapore. Kerrie Sadiq is a professor at the Queensland University of Technology in Brisbane, Australia. 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.
SISTEMA FISCAL
REFORMA
AUSTRALIA
TRANSPARENCIA FISCAL
Sadiq, Kerrie
Tax Notes International 1048-3306 v. 115, n. 5, July 29 2024; p. 633-641
Australia’s definition of royalties overreach or evolution? / by Vincent Ooi and Kerrie Sadiq .-- , 2024
Vincent Ooi is an assistant professor at the Yong Pung How School of Law, Singapore Management University in Singapore. Kerrie Sadiq is a professor at the Queensland University of Technology in Brisbane, Australia. 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.
SISTEMA FISCAL
REFORMA
AUSTRALIA
TRANSPARENCIA FISCAL
Sadiq, Kerrie
Tax Notes International 1048-3306 v. 115, n. 5, July 29 2024; p. 633-641