Multinationals

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.