shopping_cart

Your shopping cart is empty

E-commerce, cloud and cross-border transactions paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • E-Commerce v cloud computing
  • traditional basis of international taxation
  • the OECD steps in
  • royalties
  • business profits
  • the OECD BEPS report - a step in the right direction
  • Australia's response
  • international approach
  • so what does this mean for Australian multinationals?

Author profiles

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet. - Current at 30 August 2017
Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
Manisha Singh
Manisha works as a Consultant for Deloitte. - Current at 30 August 2017
Click here to expand/collapse more articles by Manisha Singh.

 

This was presented at 29th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Independent review and dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

Materials from this session:
























Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse