Published on 26 Mar 14
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- e-commerce v cloud computing
- traditional basis of taxation
- the work of the OECD
- business profits
- permanent establishments
- OECD BEPS report and action plan
- Australia’s response
- international approach
- impact on Australian multinationals.
Current at 01 June 2011
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