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

Australia’s first diverted profits tax case! 

An article titled “PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation”, co-authored by Professor Kerrie Sadiq and Professor Michael Dirkis, has been published in the Bulletin for International Taxation 2026 Vol. 80 (2).

The article can be accessed here (subscribers only)