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What is royalty? paper

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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 McNab, CTA, is the Principal of McNab Tax Lawyers and has more than 30 years of taxation experience. Prior to starting McNab Tax Lawyers, Paul was a tax partner and DLA Piper and was a leading partner in the Tax Controversy group of a ‘Big 4’ accounting firm where he also led the Australian firm Technology, Media and Telecommunications (TMT) sector practice for 4 years. In recent years he has provided extensive advice to multinationals changing their business structures in response to the commercial forces of globalisation and the BEPS initiatives prompted by the OECD. Paul has consulted to multinationals across a range of sectors and transactions and has litigated taxation matters in the state and federal courts, including the High Court of Australia. - Current at 28 May 2024
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This was presented at NSW 10th Annual Tax Forum .

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