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 practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently
encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial
arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has
returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
Click here to expand/collapse more articles by Cameron RIDER.