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Cloud computing - Understanding the tax implications paper

Published on 10 Oct 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

E-Commerce and cloud computing are dominating discussion groups but what are the tax impacts for your business? This paper looks at the key tax issues arising from these arrangements now and in the future. Issues covered include:

  • source of income in an e-commerce environment
  • application of the permanent establishment concepts
  • characterising payment as for services or royalties
  • how e-commerce impacts upon residency.

Author profiles:

Frank PUTRINO
Current at 23 May 2013 Click here to expand/collapse more articles by Frank PUTRINO.
 
Brendan Rynne
Current at 31 October 2013

 

This was presented at Vic 1st Annual Tax Forum .

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

Individual sessions

Sustainability of our tax system and the case for major reform

Author(s):  Roger BEALE

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The trust bastion

Author(s):  Graeme HALPERIN

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Reportable tax positions and active compliance developments

Author(s):  Judy MORRIS

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Alternative dispute resolution

Author(s):  Terry MURPHY,  Judy SULLIVAN

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When the tax man comes knocking

Author(s):  Ross BURNS

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Division 7A - How to fix up a mess

Author(s):  Michael PARKER

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Evidence: Defending you position

Author(s):  Daniel McINERNEY

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M&A tax update

Author(s):  Paul ABBEY

Materials from this session:






Transfer pricing - The new landscape

Author(s):  Cameron Smith

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Part IVA - The new framework

Author(s):  Sue WILLIAMSON

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