Published on 24 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
value of the cloud to an organisation and impact on its functional profile
charging for the provision of cloud systems to members of a multinational group
attribution of profits to PEs in an e-commerce/cloud environment.
Geoffrey Gill ATI
Geoff is a transfer pricing partner with Deloitte based in Sydney. Geoff leads Deloitte Australia's transfer pricing practice for the financial services industry and also specialises in the analysis of financial transactions. He has advised on many APAs, audits and risk reviews including the first completed joint transfer pricing audit between the ATO and IRS. Recently, Geoff has been closely involved in working with the Australian Treasury on the reforms to Australia's transfer pricing rules. Current at 01 November 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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