Published on 01 Aug 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Our legal system draws a dichotomy between the legal rights of protection which intellectual property laws afford information and ideas, and the actual information and ideas themselves. This leads to problems in determining the correct tax characterisation of dealings in ideas and information. This article examines the tax consequences of the different possible characterisations.
Cameron Rider is a Special Counsel at Greenwoods & Herbert Smith Freehills practising in corporate and international tax. He was a professor, and still teaches, at the Law School at the University of Melbourne.
- Current at
14 December 2017