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 presentation 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.