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Australia - Cross-Border Royalties in Tax Avoidance

Country:
Australia
Author:
A. Joseph
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 3
Published:
2 May 2017
The perceived misuse of cross-border royalties has been addressed in the ruling of the Full Federal Court in the Tech Mahindra case, as well as a Taxpayer Alert issued by the Australian tax authorities.
 
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