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) for 2022–23.
International related party dealings statistics for previous years.
Australia-New Zealand joint administrative approach for non-individual dual residents impacted by MLI Article 4(1).
The implementation of Pillar Two of the OECD/G20 Two-Pillar Solution for multinational businesses in Australia.
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