Miscellaneous 2014

E-commerce, cloud and cross-border transactions

Source: National

Published Date: 26 Mar 2014

 

This presentation covers:

  • e-commerce v cloud computing
  • traditional basis of taxation
  • the work of the OECD
  • royalties
  • business profits
  • permanent establishments
  • OECD BEPS report and action plan
  • Australia’s response
  • international approach
  • impact on Australian multinationals.

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Individual Session

E-commerce, cloud and cross-border transactions

Author(s): Spyros Kotsopoulos , Manisha Singh

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2014

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