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 is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax.
- Current at
23 May 2017