Tax Law and International Tax Law

Australia's foreign resident capital gains tax regime is undergoing its most significant expansion since 2006, with new rules commencing October 2026 that will fundamentally reshape how M&A transactions involving land-connected assets are structured and executed. The changes introduce a 365-day look-back test for determining whether shares or units constitute indirect Australian real property interests, broaden the definition of taxable Australian real property to capture energy, infrastructure and data-cen

Australia's tax controversy landscape is becoming increasingly difficult for multinationals to navigate, with the Australian Taxation Office ("ATO") adopting sophisticated, assertive positions that test the limits of the law. Jones Day partners Lauren Moses and Niv Tadmore discuss the ATO's focus on transfer pricing, intangibles, and other cross-border issues, and they explain why understanding what drives the ATO is key to resolving disputes efficiently.

Explore Jones Day's comprehensive video series on navigating complex tax controversies across multiple jurisdictions, featuring expert insights on IRS strategies, economic substance doctrine, and the evolving global tax dispute landscape. Discover practical guidance on managing multijurisdictional tax challenges in Australia, Europe, and beyond, alongside specialized content on cross-border trade secrets and private credit infrastructure funding.