Cross-Border Royalties in Tax Avoidance

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
International Transfer Pricing Journal 2017 (Volume 24), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.