PepsiCo, Inc v Commissioner of Taxation - 3.a 7 methods to estimate royalty amount [2023] FCA 1490

PepsiCo 3: 7 methods to estimate royalty amount

This third video on the AU PepsiCo case looks at the 7 methods proposed by the expert witnesses to determine the royalty amount embedded in the PepsiCo syrup price. It is interesting to see so many methods in one case, the reasons of the judge for rejecting methods, parallels to the arm's length principle (but also deviations), and the ultimate outcome. Whilst the judge's final sympathy lies with Mr. Malackowski for finding a royalty, mine lies with Ms Wright for first and foremost concluding, based on functionality, that there should be none.

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Decision
https://www.judgments.fedcourt.gov.au...