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The treatment of proceeds from the exploitation of intellectual property presentation

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

This presentation covers:

  • exploitation of IP by a resident within Australia
  • exploitation of IP by a resident outside Australia
  • exploitation of IP by a non-resident within Australia
  • exploitation of IP by a resident of a DTA country within Australia.

Author profile:

David Williams

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

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Case study to consolidate the learning

Author(s):  Simon THORP

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