Publication Type
Journal Article
Version
publishedVersion
Publication Date
7-2024
Abstract
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.
Discipline
Tax Law
Research Areas
Corporate, Finance and Securities Law
Publication
Tax Notes International
Volume
115
Issue
5
First Page
633
Last Page
641
ISSN
1048-3306
Publisher
Tax Analysts
Citation
OOI, Vincent and SADIQ, Kerrie.
Australia’s definition of royalties: Overreach or evolution. (2024). Tax Notes International. 115, (5), 633-641.
Available at: https://ink.library.smu.edu.sg/sol_research/4590
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
