In this week's video we look at the appeal court's decision in the AU PepsiCo case where the judges reverse the controversial first decision that payments for the PepsiCo syrup included a royalty which was subject to AU Royalty withholding tax.

Our discussion of the original decision is here    • PepsiCo, Inc v Commissioner of Taxati...  

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Decision
https://www.judgments.fedcourt.gov.au...