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E-commerce, cloud and cross-border transactions paper


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 Kotsopoulos, CTA, is a Tax Advisory Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that that extend from high wealth family groups thorough to small cap listed entities. The emphasis of Spyros’s advisory work is on tax structuring, M&A (including tax due diligence) strategic tax planning and tax controversy/audit. This involves taking a proactive approach when assisting clients in dealing with their tax affairs. - Current at 18 June 2018
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Manisha Singh
Manisha works as a Consultant for Deloitte. - Current at 01 April 2011
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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:


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