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What is royalty? paper

Published on 18 May 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • outline of royalty principles
  • practical observations on common transactions
  • recent decisions
  • how to analyse fact patterns in this area.

Author profile

Paul McNab CTA
Photo of author, Paul MCNAB Paul is a Partner and solicitor in the Tax Controversy practice in PwC Sydney. Paul has more than thirty years of taxation experience and has published and spoken on a wide range of taxation issues throughout that period. Over the last 20 years he has had extensive experience in assisting clients understand the tax risks they face and manage their interactions with the ATO. His client base includes some of Australia and the world's largest multinationals and the information technology and telecommunications sectors are particularly heavily represented. His work has included planning for and review of significant transactions (including business value chain transformations), assistance with the assessment and disclosure of tax risk to statutory auditors, management of audits by the ATO and negotiation of settlements and the preparation and conduct of litigation. - Current at 19 May 2017
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