Jun Au and Eddie Ahn of DLA Piper Australia analyse the Australian Taxation Office’s framework for applying the third-party debt test and debt deduction creation rules under the country’s new thin capitalisation regime
Kelvin Yuen and Eddie Ahn of DLA Piper Australia review draft Practical Compliance Guideline 2025/D4, outlining its low-risk zones for cross-border software payments and implications following the recent landmark PepsiCo High Court decision
Jun Au and Eddie Ahn of DLA Piper Australia examine the High Court’s 4-3 ruling in favour of PepsiCo, clarifying when royalty withholding tax and the diverted profits tax apply to distribution arrangements in Australia
Eddie Ahn of DLA Piper Australia outlines the requirements under the recently enacted public country-by-country reporting regime and the criteria that build-to-rent projects need to fulfil to become eligible for new tax concessions
Updated build-to-rent tax concession proposals should encourage foreign investment, but the strict eligibility requirements will restrict the number of qualifying projects, say Jock McCormack and Eddie Ahn of DLA Piper Australia
The discontinuation of a proposed measure to deny deductions for certain payments relating to intangibles is among several taxation updates in Australia’s federal budget, as summarised by senior tax practitioners from DLA Piper Australia
