Oracle group denied stay of domestic tax proceedings in royalties case

As outlined by James Alsop, Jennifer Ta and Shalini De Silva, this Federal Court decision has implications for how Mutual Agreement Procedures (MAPs) interact with domestic proceedings, clarifying the factors the Court will consider when granting stays in future cases.

In the Federal Court, on 31 October 2024, Perram J denied an application by the Oracle group for a stay of domestic tax proceedings. The Oracle group sought the stay of proceedings pending the outcome of a Mutual Agreement Procedure (MAP) between the Australian Taxation Office (ATO) and the Irish Office of the Revenue Commissioners (IRC). The judgment can be found here. The substantive issue to be determined by the Federal Court in the domestic tax proceedings is whether sublicence fees pai...

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Authors: James Alsop, Jennifer Ta,

Published Date: 18 November 2024