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  Miscellaneous 2008

The taxation treatment of proceeds from the exploitation of intellectual property

Source: New South Wales

Published Date: 20 Feb 2008

 

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].

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Author(s)

Individual Session

The taxation treatment of proceeds from the exploitation of intellectual property

Author(s): David J Williams
Materials from this session:

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Details

  • Published By: David J Williams
  • Published On:20 Feb 2008
  • Took place at:Swissotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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