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Episode 3: Australia
Our Tax / Tax Disputes lead partner, Angela Wood, joins Richard Jeens, Co-Head of Slaughter and May's Tax Disputes Practice, and Tanja Velling, PSL Counsel for Slaughter and May, to discuss the Australian Taxation Office's approach to tax compliance for multinationals. What is a "high assurance" rating and what are the potential benefits? Does the ATO take into account a wider range of factors than HMRC when considering whether to settle a dispute? What does the PepsiCo decision mean for the ATO's expansive definition of "royalties"?