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.
Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the
middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach
when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet.
- Current at
02 June 2014