澳大利亚税务局发布新税收裁定，将某些跨境软件支付重新认定为版税，可在澳大利亚征收版税预扣税 1。该裁定针对Apple、Microsoft、Amazon等科技巨头通过将利润转移到海外以减少澳大利亚税收的做法，预计可从主要科技公司征收数亿澳元的额外税款 1。根据数据显示，Apple、Microsoft和Amazon三家公司2023-24年在澳大利亚报告总收入近300亿澳元，应缴税款约4.78亿澳元 1。
新税收裁定可能将软件支付中的80澳元认定为版税，从而增加澳大利亚的税收征收 1。该举措遭到美国方面强烈反对，美国财政部在五年咨询期间提出反对意见，要求澳大利亚税务局撤销或修改裁定以符合国际税收公约 1。美国国家外交贸易委员会表示"澳大利亚税务局决定坚持其不合理的例行商业交易处理方式" 1，白宫并警告交易伙伴不要对其科技部门征收新税 1。澳大利亚高等法院去年在分裂判决中曾裁定百事可乐与施怀普斯之间的交易不包括知识产权使用版税 1。
Australia's tax authority has issued a significant ruling that reclassifies certain cross-border software payments as royalties subject to withholding tax in the country 1. The determination targets major technology companies including Apple, Microsoft, and Amazon, which have long shifted profits offshore to minimize their Australian tax obligations 1.
The three companies reported combined Australian revenue of nearly AUD 300 billion in 2023-24, with potential tax liability of approximately AUD 478 million 1. Under the new ruling, approximately AUD 80 per software payment could be reclassified as royalties, substantially increasing tax collection from these firms 1. The Australian Taxation Office maintained its position despite strong international opposition, with the National Foreign Trade Council asserting that "the Australian Taxation Office decided to stick with its unreasonable approach to handling routine business transactions" 1.
The decision has triggered sharp pushback from the United States, which views the ruling as inconsistent with international tax conventions 1. The U.S. Treasury Department lodged formal objections during the five-year consultation period, urging the ATO to withdraw or modify the determination to align with international tax agreements 1. The White House has also issued warnings to trading partners against imposing new taxes on their technology sectors 1. The ruling arrives amid broader scrutiny of tech company tax practices, following a split High Court decision last year that determined a transaction between PepsiCo and Schweppes did not include intellectual property royalties 1.
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