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
- 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?
Current at 01 June 2011
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