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MAP First Approach Backed by Federal Court

MAP First Approach Backed by Federal Court in Oracle Tax Case

21 October 2025 – Full Federal Court of Australia The Full Federal Court’s decision in Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145 has provided clarity on how Australia’s domestic tax dispute process interacts with the Double Tax Treaty-based Mutual Agreement Procedure (MAP). In a judgment

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