Australia: Tax Treaties

The recent judgment by the Australian High Court in the PepsiCo case has sparked significant interest in international tax circles. At the core of the debate: can a fee for the purchase of goods include...

The final FY2025-26 state budgets have been delivered, with Western Australia publishing their budget on 19 June 2025, and the New South Wales, Queensland, and Australian Capital...

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

All foreign investors into our resource companies should consider how they value those companies for Australian CGT purposes.  .

Mark Friezer runs through the options for repatriating funds from an Australian subsidiary of a foreign parent company.

Open market strategy brings opportunities in the form of tariff reductions and preferential export arrangements.

Vanuatu continues to reaffirm its commitment to implement the internationally agreed tax standard set by the OECD(1) Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum). Last month Vanuatu entered into seven tax information exchange agreements (TIEAs) with Denmark, Finland, Iceland, Norway, Sweden, Greenland and the Faroes Islands. The Vanuatu Government also recently amended the International Companies Act [Cap 222] (Vanuatu) (Act) to require that all beare

The mining industry is one of Australia's most important export sectors and makes a significant economic and social contribution to the Australian economy. Mining and minerals activity currently comprises 8 per cent of the Australian economy and 40 per cent of exports.

The OECD Global Forum's peer review process is now underway to check the progress of implementation of the International Tax Standard