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This article examines taxation limits on non-residents' income for technical services, indicating reform needs.
This article examines Australia’s limited ability to tax income earned by non-resident providers of technical services, particularly where services are supplied remotely. It reviews domestic source rules, treaty-based permanent establishment and royalty approaches, recent judicial developments and policy alternatives, concluding Australia has few prospects for imposing tax on this income.
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Gao et al. (2026) studied this question.
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