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Transfer pricing and the cloud - What do multinationals need to consider? presentation

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

This presentation 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
  • centralisation issues
  • attribution of profits to PEs in an e-commerce/cloud environment.

Author profile:

Geoffrey GILL
Current at 04 February 2013 Click here to expand/collapse more articles by Geoffrey GILL.
 

 

This was presented at Cloud Computing .

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Introduction to cloud computing

Author(s):  Stuart JOHNSTON

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Cloud computing practical case studies

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