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E-Commerce

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.

Author profile:

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 Click here to expand/collapse more articles by David SCOTT.
 

This was presented at Financial Services Taxation Conference 2002.

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

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E-Commerce

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