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Direct income tax presentation

Published on 24 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • differences between cloud and e-commerce
  • characterisation of payments made for cloud services- royalty v service
  • residency issues created by e-commerce and cloud operations from the perspective of the user of cloud services and the provider of such services
  • permanent establishment issues created by cloud /e-commerce
  • treaty and OECD views of cloud.

Author profile:

Author Photo - Spyros KOTSOPOULOS
Spyros KOTSOPOULOS
Current at 01 June 2011 Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
 

 

This was presented at Cloud Computing .

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Individual sessions

Introduction to cloud computing

Author(s):  Stuart JOHNSTON

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Cloud computing practical case studies

Author(s):  Simon THORP

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