AUSTRALIAN TAX TREATIES

Japanese Convention  

CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

(16)  
With reference to paragraph 3 of Article 12 (Royalties) of the Convention:

The term " royalties " shall not include payments for the use of spectrum licences. The provisions of Article 7 of the Convention shall apply to such payments.




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