Double tax agreements more sword than shield Anton Joseph
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2019Subject(s): PROPIEDAD INTELECTUAL | DOBLE IMPOSICION | CONVENIOS | AUSTRALIA
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 122-125Summary: The recent decision hailed as reaffirming Australia's right to tax royalties under the Australia-India double tax agreement (DTA) was delivered by the Full Federal Court in the case of Satyam. The decision highlights the role played by the relevant DTA in combination with the Assessment Act to reiterate Australia's position that it has the right to tax royalties if they are deemed sourced in Australia. The decision was in appeal of the decision of the Federal Court in 2017 in the Tech Mahindra case.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-8 (Browse shelf) | Available | ITPJ/2019/2-8 |
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Resumen.
The recent decision hailed as reaffirming Australia's right to tax royalties under the Australia-India double tax agreement (DTA) was delivered by the Full Federal Court in the case of Satyam. The decision highlights the role played by the relevant DTA in combination with the Assessment Act to reiterate Australia's position that it has the right to tax royalties if they are deemed sourced in Australia. The decision was in appeal of the decision of the Federal Court in 2017 in the Tech Mahindra case.
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