Cross-Border Royalties in Tax Avoidance

Type

Journal

Author

Joseph, A.

Country

Australia

Published Date

May 2, 2017

Issue

International Transfer Pricing Journal 2017 (Volume 24), No. 3

DOI

https://doi.org/10.59403/dcz588

Document

Go to Tax Research Platform

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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Cross-Border Royalties in Tax Avoidance