Published on 13 Feb 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation discusses some of the key tax issues arising in relatin to E-Commerce, including: tax residence, permanent establishments, location of electronic activity, intangible, and intellectual property, source and character of income, attribution of income to activities.
David Scott ATI
David is a Partner at Ernst & Young, has many years of experience in advising business in the areas of corporate, M&A, cross border and international tax. He has worked on a number of tax liaison
committees, tax reform consultation groups. David has an extensive background in advising companies on cross border IP ownership.
Current at 15 February 2012
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