Cross-border Tax Talks

Australia Tax Update: Developments down under


Listen Later

Doug McHoney (PwC’s International Tax Services Global Leader) is joined by Sarah Hickey, a PwC Australia International Tax Partner and the Australian tax desk leader in New York City. Doug and Sarah discuss Australia’s corporate tax landscape (30% headline rate; new thin-cap at 30% of tax EBITDA with a retrospective integrity rule on related‑party debt), investment incentives, the two‑speed CFC regime and “use it or lose it” foreign tax credits, and dividend, interest, and royalty withholding. They cover the diverted profits tax (40% rate; 12‑month evidence window), Pillar Two timing, public CbCR and short‑form restructure disclosures due by end‑2025, and indirect taxes including non‑resident CGT and stamp duty. Finally, they unpack the High Court’s Pepsi decision—no royalty derivation by the US, a 4–3 win on royalties and DPT—and why contract wording anchors royalty analyses. 

...more
View all episodesView all episodes
Download on the App Store

Cross-border Tax TalksBy PwC

  • 4.8
  • 4.8
  • 4.8
  • 4.8
  • 4.8

4.8

112 ratings


More shows like Cross-border Tax Talks

View all
WSJ What’s News by The Wall Street Journal

WSJ What’s News

4,353 Listeners

PwC's accounting podcast by PwC

PwC's accounting podcast

180 Listeners

WSJ Tech News Briefing by The Wall Street Journal

WSJ Tech News Briefing

1,634 Listeners

EY Cross-Border Taxation Alerts by Ernst & Young

EY Cross-Border Taxation Alerts

13 Listeners

TP Talks - PwC's Global Transfer Pricing podcast by PwC

TP Talks - PwC's Global Transfer Pricing podcast

18 Listeners

WSJ Minute Briefing by The Wall Street Journal

WSJ Minute Briefing

673 Listeners

Talking Tax by Bloomberg Tax

Talking Tax

112 Listeners

Tax Notes Talk by Tax Notes

Tax Notes Talk

92 Listeners

Wall Street Breakfast by Seeking Alpha

Wall Street Breakfast

1,033 Listeners

The Journal. by The Wall Street Journal & Spotify Studios

The Journal.

6,083 Listeners

Tax News  Views by Deloitte US

Tax News Views

26 Listeners

Inside International Tax by KPMG LLP (U.S.)

Inside International Tax

38 Listeners

The Big Take by Bloomberg

The Big Take

155 Listeners

The Markets by Goldman Sachs

The Markets

76 Listeners

WSJ's Take On the Week by The Wall Street Journal

WSJ's Take On the Week

145 Listeners