Has PepsiCo’s US Tax Court win revealed “super factor” in deciding debt vs equity cases?

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Has PepsiCo’s US Tax Court win revealed “super factor” in deciding debt vs equity cases?

Joe Dalton
October 03 2012
pepsi-small.jpg

In the latest US court ruling in a debt-versus-equity case, the 100-page judgment in the litigation concerning soft drinks company PepsiCo could help indicate the “super factor” in characterising a structure.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsNetherlands AntillesUnited StatesNetherlandsTax DisputesLatin America and Caribbean Jurisdictions
JD
Joe Dalton
Contact
Joe Dalton worked at ITR between 2011 and 2013
more across site & shared bottom lb ros

More from across our site

Transfer Pricing
hmrc.jpg
UK TP proposals could ‘double compliance costs’, tax firm warns
Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP
Tom Baker, July 16 2025
Direct Tax
OECD image.jpeg
Pillar two no longer has a future, German chancellor claims
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Sam Sholli, July 16 2025
Direct Tax
Pillar two is revising global tax competition with a 15% minimum tax rate
Future of pillar two uncertain after Section 899 withdrawal averts ‘catastrophe’
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
Ralph Cunningham, July 16 2025
Direct Tax
amory_heine resized.jpg
‘Pro bono is a must’: Amory Heine on giving back
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
July 15 2025
Direct Tax
Hillier, Craig_ColorPortrait.jpg
‘Huge, complex’ pillar two system encroaches on sovereignty: EY tax leader
Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
Sam Sholli, July 14 2025
Direct Tax
London- HM Revenue and Customs building on Whitehall, UK Governm
HMRC believes US companies underpaid £8.8bn in tax: accountancy group
The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year
Sam Sholli, July 14 2025
Indirect Tax
USA Brazil
This week in tax: Donald Trump announces 50% tariff on Brazil
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
Sam Sholli, July 11 2025
Direct Tax
wim wuyts 2.jpg
Exclusive: WTS Global CEO steps down
Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm
Tom Baker, July 10 2025
Transfer Pricing
Technology ethics
When algorithms decide tax outcomes: embedding ethics in TP systems
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
Sahasranshu Dash , July 10 2025
Transfer Pricing
hmrc.jpg
Experts question whether UK TP proposal is ‘absolutely necessary’
The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
Sam Sholli, July 09 2025
Gift this article