联邦法院首次就嵌入式特许权使用费和转移利润税做出判决

M. Butler, L. Wang, K. Chen
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引用次数: 0

摘要

在 PepsiCo, Inc 诉税务专员一案中,Moshinsky 法官认为,就澳大利亚特许权使用费预扣税(RWHT)而言,一家无关的装瓶商和分销商向百事公司支付的部分款项--用于生产一系列流行软饮料的浓缩糖浆--属于 "特许权使用费"。Moshinsky 法官还认为,如果特许权使用费预扣税条款不适用,百事公司仍可通过不支付特许权使用费预扣税而获得 "税收利益",因此有责任支付转移利润税(DPT)。该判决是澳大利亚首个考虑 "嵌入式特许权使用费 "税务处理和 DPT 规则(2017 年引入)的判决。
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Federal Court Hands Down First Decision on Embedded Royalties and Diverted Profits Tax
In PepsiCo, Inc v. Commissioner of Taxation, Moshinsky J has held that a portion of the payments made to PepsiCo by an unrelated bottler and distributor – for syrup concentrate for manufacturing a range of popular soft drinks – were “royalties” for Australian royalty withholding tax (RWHT) purposes. Moshinsky J also held that if the RWHT provisions did not apply, PepsiCo nevertheless obtained a “tax benefit” by not paying RWHT and was therefore liable to pay diverted profits tax (DPT). The decision is the first in Australia to consider the tax treatment of “embedded royalties” and the DPT rules (which were introduced in 2017).
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