Published on 20 Jun 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
Whilst the OECD and ATO approach to date has not provided any great certainty in relation to the taxation issues associated with electronic commerce, the approach adopted currently presents a number of very interesting tax issues and planning opportunities for taxpayers. Outlined below are several of these issues and opportunities identified by the OECD and the ATO. They are - source of income, taxable presence, income characterisation, transfer pricing, consumption taxes. This is a seminar paper.
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