Home Services Business Services Asia Desk Asia Desk Knowledge Library View related pages Asia Desk Asia Desk Knowledge Library ATO Ruling TR 2021/D4 - Software and Royalties The Commissioner issued a draft ruling, TR 2021/D4, which considers whether receipts from the licensing and distribution of software, qualify as royalties. Read more Moore APAC Mid-Market M&A Report for Q4 FY21 With 158 deals published in Q4 we saw an average deal size $34.94M – up over $3M from Q3 highlighting increased confidence, demand and market participation. Read more in our Q4 report. Read more Covid-19 and the implications on Fringe benefits Tax The COVID-19 Pandemic continues to have a significant impact on many businesses around the World. In Australia, the unprecedented crisis is forcing employers to reconsider the benefits provided to staff and the resulting Fringe Benefits Tax (FBT) implications. Read more Lead advisory and cross-border transactions in the post-pandemic era With a ‘new normal’ to how transactions are being executed in the post-pandemic era, Asia Pacific (APAC) is seeing a flurry of M&A activity across the region. Find out more about our Lead Advisory Services offered by the Moore Australia Corporate Finance Division, as well as how cross-border transactions in the APAC region differ and what makes them successful. Read more Implications of COVID-19 on Transfer Pricing Policies The continued economic impact of COVD-19 in Australia, Asia Pacific and the wider world has naturally forced or accelerated the process of businesses to review their existing operations and commercial arrangements. Companies have taken stock on the impact of COVID-19 on their financials, business models and supply chains. Read more COVID-19's impact on doing business globally The coronavirus pandemic has changed the world. In addition to its significant health implications, COVID-19 has caused massive disruption to businesses and the global economy. Read more No tax on the family home? Maybe not for expats… Amendments to the availability of the Capital Gains Tax (CGT) main residence exemption for foreign tax residents were passed by the Senate on 5 December 2019, imposing new restrictions on the main residence exemption for CGT events happening on or after 9 May 2017. Read more What does Australia need to do to stay ahead? As we look towards the future, it is broadly agreed that Australia cannot continue to rely on luck and location alone. The most recent economic survey by Credit Suisse placed Australian’s as the second wealthiest people on the planet, closely behind Denmark. Read more Five Facts About Doing Business in Asia Much hype has surrounded the Asian economic growth since it all began in the 1960s with a series of strong economic expansions known as the “Asian Miracle”. Many now predict that the 21st century will be remembered as the “Asian Century”. Undeniably, Asia presents enormous business and investment opportunities and much has been talked about 'doing business in Asia’ to best realise the opportunities coming out of this region. Read more