000			01325nab a2200253 c 4500
999			_c140483 _d140483
003			ES-MaIEF
005			20230613144708.0
007			ta
008			190422t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_937620 _aJoseph, Anton
245		0	_aDouble tax agreements _bmore sword than shield _c Anton Joseph
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe 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.
650		4	_942409 _aPROPIEDAD INTELECTUAL
650		4	_942842 _aDOBLE IMPOSICION
650		4	_941141 _aCONVENIOS
650		4	_932206 _aAUSTRALIA
773	0		_9160165 _oITPJ/2019/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 2, March / April 2019, p. 122-125
942			_cRE