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  Miscellaneous Income tax 2012

Direct income tax

Source: New South Wales

Published Date: 24 Oct 2012

 

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This paper 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(s)

Individual Session

Direct income tax

Author(s): Spyros Kotsopoulos CTA
Materials from this session:

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