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Bonus: Tax issues for digital business video

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Publication date: 02 Mar 16 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

A number of taxation issues arise for digital businesses transitioning to have a digital presence. This session considered these issues impacting upon digital business of all sizes, including:

  • practical issues to consider when transitioning to a digital presence - hosting arrangements, customer terms and conditions, record retention for tax purposes and the deductibility of costs such as website establishment and maintenance
  • in-house software and software development - depreciation and R&D
  • residence and taxable presence - where a digital business is resident, how a permanent establishment (PE) arises (including the OECD’s BEPS project on Pes).
  • the character of income - withholding tax issues and when royalties arise (including the Seven Network case)
  • recent Australian law changes impacting on digital business - GST changes, the multinational tax avoidance law and transfer pricing
  • tax developments offshore and the potential for further law changes in Australia.

Purchase individual materials from this session:

Tax issues for digital business
Author(s):  Joanne DUNNE,  Nathan Krapivensky,  Antonella Schiavello,  Hilary Taylor

Author profile

Joanne Dunne CTA
Photo of author, Joanne DUNNE Joanne Dunne, CTA, is a Director at PwC, Melbourne. She was formerly a tax partner at law firms in both Australia and New Zealand. She has more than 20 years tax experience in general income tax, GST, international tax and tax controversy. Joanne is a member of a wide range of professional organisations, including The Tax Institute’s Tax Disputes Committee (of which she is co-chair), and she represents The Tax Institute on the ATO’s Dispute Resolution Working Group. - Current at 01 November 2018
Click here to expand/collapse more articles by Joanne DUNNE.
This was presented at 31st National Convention .

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