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Is the following an example of residence or source taxation: An Australian person writes a book and receives royalties from the US when a reality

Is the following an example of residence or source taxation: An Australian person writes a book and receives royalties from the US when a reality TV show is made based on the book premise. Australia does not tax the income, because it was earned in the US. The US withholds US income tax on the payments. Group of answer choices Residence Taxation Source Taxation

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