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

[@jamesmcclure5947]

This 25% rule was devastated in Microsoft v. Uniloc and it has always been junk science. But to repeat my earlier comment - this issue was never the profits of the bottler but the profits of Pepsi in producing and selling syrup. Ms. Wright addressed the wrong question throughout as the judge noted.