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PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation

Kerrie Sadiq & Michael Dirkis

Bulletin for International Taxation2026https://doi.org/10.59403/1crss61article
ABDC B
Weight
0.50

Abstract

On 13 August 2025, the High Court of Australia ruled 4:3 for PepsiCo, holding that payments to an unrelated distributor contained no embedded royalties and that no income was “derived” for withholding tax purposes. In Australia’s first diverted profits tax case, the court also found no tax benefit, with significant implications for multinationals and the Australian Taxation Office’s interpretive approach.

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https://doi.org/https://doi.org/10.59403/1crss61

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@article{kerrie2026,
  title        = {{PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation}},
  author       = {Kerrie Sadiq & Michael Dirkis},
  journal      = {Bulletin for International Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1crss61},
}

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PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.