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

Published on 21 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • treatment of exploitation proceeds - The big picture
  • exploitation proceeds generally
  • structure of the paper
  • treatment of exploitation proceeds - Domestic transactions
  • taxation by assessment
  • the treatment of specific types of transactions.

Author profile:

David Williams

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This was presented at The Taxation of Intellectual Property in Australia .

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