1887

n Without Prejudice - The IBM case : tax international law

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Abstract

The Federal Court of Australia on April 12 2011 gave a far-reaching judgement in the case of dealing with whether all payments made by IBM to its US holding company constituted royalties for purposes of the Treaty concluded between Australia and the USA.

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/content/jb_prej/11/6/EJC49732
2011-07-01
2016-12-05
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