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Learn moreAustralia: Taxpayer not liable for withholding tax on embedded royalties or subject to DPT (Full Federal Court decision)
Full Federal Court found in favor of the taxpayer
The Full Federal Court yesterday found in favor of the taxpayer in its appeal from the court’s earlier judgment in PepsiCo, Inc v. Commissioner, in which it held that the taxpayer was liable for withholding tax on embedded royalties and opined that if the taxpayer were not liable for royalty withholding tax, the diverted profits tax (DPT) would apply. Read TaxNewsFlash
Read the court’s judgment
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