The PepsiCo High Court Ruling and Global Tax Reforms — What Multinationals Must Prepare For
The High Court of Australia’s decision in the PepsiCo case marks a turning point in how cross-border arrangements are characterised and taxed, especially when it comes to royalty withholding tax. At the same time, multinational groups are facing sweeping changes in international tax compliance, from new reporting regimes to updated thin capitalization rules. For multinational […]