Asia Pacific

Released 30 October 2026, the ATO’s updated “Doing Business in Australia” guide provides a comprehensive overview of the Australian tax implications for foreign entities deriving income from Australian business activities. The guide covers residency rules, permanent establishment (PE) concepts, withholding tax obligations on royalties, interest, and dividends, as well as the application of Australia’s extensive

Published 29 October 2026, the ATO’s guidance on managing disputes with large corporate groups sets out the administrative framework for resolving tax controversies involving significant global entities. The approach emphasizes early engagement, the use of Alternative Dispute Resolution (ADR) techniques, and the role of the ATO’s dedicated Large Business and International (LB&I) division. The guidance