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The taxation treatment of proceeds from the exploitation of intellectual property paper

Published on 20 Feb 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • treatment of proceeds from exploitation of the IP
  • tax by assessment
  • tax by withholding - RWT (royalties and non-residents)
  • what is a royalty (inc TR2007/D5)
  • operation of DTAs
  • effect of non-payment of RWT
  • assignment of the right to receive the royalty [cf ABB case].

Author profile

David Williams CTA-Life
David Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018
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This was presented at An Introduction to the Taxation of Intellectual Property in Australia .

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