Australia’s definition of royalties overreach or evolution? by Vincent Ooi and Kerrie Sadiq
By: Ooi, Vincent
.
Contributor(s): Sadiq, Kerrie.
Material type: 
ArticlePublisher: 2024Subject(s): SISTEMA FISCAL | REFORMA | AUSTRALIA | TRANSPARENCIA FISCAL
In:
Tax Notes International v. 115, n. 5, July 29 2024; p. 633-641Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/5-1 (Browse shelf) | Available | OP 138-Bis/2024/115/5-1 |
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.
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