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Multinationals

Detailed information about multinationals and international tax for businesses.

How the OECD and Australia address base erosion and profit shifting, a tax avoidance strategy used by multinationals.

How hybrid mismatch rules work and when they apply.

The ATO is participating in ICAP launched by the Organisation for Economic Co-operation and Development (OECD).

This annual overview provides key statistics on international related party dealings (IRPDs).

This annual overview provides key statistics on international related party dealings (IRPDs).

Australia-New Zealand joint administrative approach for non-individual dual residents impacted by MLI Article 4(1).

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