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Cloud Computing

Published on 24 Oct 2012 | Took place at The Menzies Hotel, Sydney, NSW

    There is no doubt the current buzz word is “the Cloud” and it will significantly change the way you do business – for the user it may mean a cheaper and different way of doing business, whereas for the provider it represents an opportunity to access various markets.
    This Cloud Computing seminar considered Cloud services and aimed to demystify many of the questions of users and providers. It aimed to tie in what the Cloud means from a practical business, legal and tax (including GST and transfer pricing) perspective. This is a developing area and many issues are still being formulated and the aim of the sessions is to outline some of the issues that can arise.
    These materials are targeted at users of cloud services including corporates, tax managers, or advisors who have clients who are buying cloud (or are using the cloud themselves) and don’t know what it is or how it affects them.
    Topics covered included:
  • an introduction
  • legal aspects of cloud computing
  • direct income tax
  • transfer pricing and the cloud – what do multinationals need to consider?
  • GST issues
  • practical case studies – user of the service and the provider.

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Individual sessions

Introduction to cloud computing

Author(s):  Stuart JOHNSTON

This presentation introduces cloud computing and covers:

  • the cloud in action – practical examples of how businesses are using the cloud
  • what forms does the cloud take? when is the cloud not the cloud? – exploring the various models that the cloud takes and how it’s different (or not) from other IT services
  • cloud 101 – a guide to the jargon
  • conclusion.
Materials from this session:

A practical guide to risk issues in cloud computing

Author(s):  Nick ABRAHAMS

This paper covers:

  • structure of cloud contracts (service or licence)
  • legal risks in cloud
  • how organisations are viewing and mitigating the legal risks.
Materials from this session:

Direct income tax

Author(s):  Spyros KOTSOPOULOS

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.
Materials from this session:

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

Author(s):  Geoffrey GILL

This paper 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.
Materials from this session:

GST and cloud computing

Author(s):  Mark TAFFT

Cloud Computing poses various challenges in relation to GST law and practice. This paper seeks to explore the implications of cloud computing in terms of current GST law, as well as identify areas where GST law may need to change in future.

Items to be covered include: 

  • when is a supply of cloud computing “connected with Australia”? 
  • when will RITC be available on cloud computing services?
  • who makes acquisitions of cloud computing services for GST purposes and for what consideration?
  • registration of offshore cloud computing providers
  • gaps in GST coverage of cloud computing
  • future shape of GST regarding cloud computing.
Materials from this session:

Cloud computing practical case studies

Author(s):  Simon THORP

This presentation will draw together a number of the elements discussed in other seminar papers to offer practical case studies.

Materials from this session: