If an Australian company ships a product to Ireland the company is taxed in Australia.
How is that any different to a company in Ireland that sells a product in Australia?
It doesn't matter if it's a physical product or electronic one.
The issue is not about the sale of goods or services but how financing/management & royalties are administered. All of which can & are challenged by the ATO.
The problem is the ATO is under resourced.
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How would you improve the Australian tax system?, page-58
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