eCommerce has touched all aspects of business: technology infrastructure, business-to-business commerce and business-to-consumer commerce, and has opened up a raft of opportunities for advertising and marketing strategies and business models.
This presentation will explore current ATO focus areas relating to ecommerce and internet taxation, including:
- Transfer pricing issues relating to the Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) of intangible assets
- GST on sales of goods and imported services and digital products
- Business structuring, changes in mode of operation and implications such as Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT)
- Customs and R&D