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Published on 20 Feb 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation 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 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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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