Australia vs Oracle: JUDGMENT
Case Information
- Court: Federal Court of Australia
- Case No: NSD 1302 of 2023; NSD 1303 of 2023; NSD 1304 of 2023
- Applicants: Oracle Corporation Australia Pty Ltd, Vantive Australia Pty Ltd, and Oracle Capac Services Unlimited Company
- Defendant: Commissioner of Taxation
- Judgment Date: 31 October 2024
This case addressed Oracle Corporation Australia Pty Ltd’s application to temporarily stay domestic court proceedings while a Mutual Agreement Procedure (MAP) under the Australia-Ireland double taxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... treaty was ongoing. The case revolved around whether payments made by Oracle Australia to Oracle Ireland for sublicensing software were “royalties” under the treaty and thus subject to Australian withholding tax obligations.