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 2021–22.

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).

The implementation of the OECD/G20 Two Pillar Solution for multinational businesses in Australia.