Index to historic documents

Income Tax

1012945

Keywords: Double taxation agreements, Royalties, Service fees, Taxation Ruling IT2660

Short Summary: Definitions of Royalties - guidelines to distinguish between royalty payments and payments for services - double taxation issues

File Reference: 90/3562-1 (IT2660)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 18/09/1992

Date Updated: 26/10/1992

Issue Date: 28/11/1991

Legislative References: 6(1), 26(f)