In this week's video we look at the appeal court's decision in the AU PepsiCo case where the judges reverse the controversial first decision that payments for the PepsiCo syrup included a royalty which was subject to AU Royalty withholding tax.

Our discussion of the original decision is here    • PepsiCo, Inc v Commissioner of Taxati...  

Want to learn more about International corporate income tax or Transfer pricing? See    • Our CIOT ADIT tax courses - Introduction   and our courses at https://bettertax.info.
For more detail on our international tax course see    • International tax course overview  , for transfer pricing see    • Transfer pricing course overview  

Decision
https://www.judgments.fedcourt.gov.au...