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].
David J WILLIAMS
David Williams FTIA is a Strategic Adviser in relation to taxation matters. He has been involved in taxation matters for over 30 years, the last six as a sole practitioner, and has been tracking the evolution of the AMLCTF legislation and its likely impact on service providers for the last three years. David is the author of Investigations by Administrative Agencies
Current at April 2009 Current at 08 April 2009
Click here to expand/collapse more articles by David J WILLIAMS.