Multinational groups who use intangible assets as part of their operations should be aware of two new guidance documents published by the ATO.
The Federal Court has held in Pepsi Inc v Commissioner of Taxation [2023] FCA 1490 that international arrangements involving the licence of trademarks and other intellectual property (IP) should be...
On 23 June 2023, Treasury released further draft legislation to deny deductions for payments by Significant Global Entities (SGEs) relating to intangible assets connected with low corporate tax...
The current scrutiny of the Australian tax outcomes relating to the intangible assets of international groups continues. On 17 May 2023, the Australian Taxation Office (ATO) issued Practical...