| 000 | 01209nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c150060 _d150060 |
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| 003 | ES-MaIEF | ||
| 005 | 20241216171637.0 | ||
| 007 | ta | ||
| 008 | 241209s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_967041 _aOoi, Vincent |
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| 245 | 1 | 0 |
_aAustralia’s definition of royalties _boverreach or evolution? _c by Vincent Ooi and Kerrie Sadiq |
| 260 | _c2024 | ||
| 520 | _aVincent 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. | ||
| 650 | 4 |
_948426 _aSISTEMA FISCAL |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
| 700 | 1 |
_920036 _aSadiq, Kerrie |
|
| 773 | 0 |
_9172614 _oOP 138-Bis/2024/115/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 5, July 29 2024; p. 633-641 |
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| 942 | _cART | ||