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  Miscellaneous 2022

eCommerce and internet taxation - what are the top five tax issues associated with online shopping?

Source: New South Wales

Published Date: 19 May 2022

 

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eCommerce has touched all aspects of business: technology infrastructure, business-to-business commerce and business-to-consumer commerce, and has opened up a raft of opportunities for advertising and marketing strategies and business models.

This paper will explore current ATO focus areas relating to ecommerce and internet taxation, including:

  • Transfer pricing issues relating to the Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) of intangible assets
  • GST on sales of goods and imported services and digital products
  • Business structuring, changes in mode of operation and implications such as Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT)
  • Customs and R&D
Author(s)

Individual Session

eCommerce and internet taxation - what are the top five tax issues associated with online shopping?

Author(s): Prashanth Kainthaje ATI , Annemarie Wilmore
Materials from this session:

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Miscellaneous 2022

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