Oracle Corporation Australia Pty Ltd v Commissioner of Taxation (Stay Application) [2024] FCA 1262
14th November 2024
Jonathan Schwarz appeared before the Federal Court of Australia on behalf of the taxpayer to argue treaty aspects of the first ever case on the OECD/G20 Multilateral Instrument. The case concerns the relationship between domestic remedies and the Mutual Agreement Procedure and Arbitration in the MLI.
Oracle Corporation Australia Pty Ltd v Commissioner of Taxation (Stay Application) [2024] FCA 1262
Liability limited by a scheme approved under Professional Standards Legislation (AUST)
Read full decision here: http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2024/1262.html