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Departmental Interpretation And Practice Notes - No. 22

Basic charge 1 Deeming provisions 2 Source of royalty income The broad guiding principle 4 Application of the broad guiding principle - Totality of facts 7 - Licensing of intellectual properties created or 8 developed by licensor - Licensing of intellectual properties purchased by 9 licensor - Sublicensing of intellectual properties 10

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Transcription of Departmental Interpretation And Practice Notes - No. 22

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