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Courses/Accounting & Tax/Tax Review

International IP Licensing and Tax Implications: Pepsi Case

Explore International IP Licensing and Taxation with In-Depth Analysis of the PepsiCo Case Study

Created byProAccount Academy
4.6
(58 reviews)
BeginnerUpdated Aug 1, 2024
International IP Licensing and Tax Implications: Pepsi Case

What You'll Learn

check_circleUnderstand the Federal Court's approach to commercial and economic substance.
check_circleInterpret 'purpose' within legal and tax contexts.
check_circleCompare judicial opinions on international IP agreements.
check_circleGrasp traditional and broader concepts of income derivation.
check_circleLearn the fundamentals and applications of Diverted Profits Tax.
check_circleAnalyze the PepsiCo case's implications for tax and IP law.

About This Course

This course delves into the complexities of international IP licensing and taxation, focusing on the pivotal PepsiCo case. It offers an in-depth examination of the commercial and economic substance of schemes, the derivation of income, and the application of the Diverted Profits Tax (DPT). By exploring landmark judicial decisions and interpretations, students will gain a comprehensive understanding of how courts approach these topics and the implications for multinational corporations.

Key Topics:

  • Commercial and economic substance analysis
  • Purpose determination and statutory matters
  • Divergent judicial views on IP schemes
  • Conventional and broader income derivation
  • Fundamentals and Judicial Considerations of DPT
  • Case study analysis of PepsiCo's decision


This course is ideal for tax professionals, legal advisors, and accountants with a foundational understanding of international taxation and intellectual property law.

Your Instructor

ProAccount Academy
ProAccount Academy
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star4,366 reviews

ProAccount Academy is dedicated to providing top-notch professional development courses for accounting professionals across Australia and the rest of the world!  The academy offers a robust library of over 150 courses, featuring more than 8,000 video tutorials that cover a wide range of accounting and financial topics. Our curriculum covers a broad spectrum of accounting topics, ensuring that our participants stay current with industry trends and regulatory changes. We pride ourselves on delivering practical and interactive learning experiences led by industry experts. ProAccount Academy is committed to helping accountants achieve their professional goals and advance their careers.

Credit Information

What Students Are Saying

4.6
Student's Choice
58 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.