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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 23 January 2017
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This was presented at Financial Services Taxation Conference 2002 .

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E-Commerce

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