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Part 2 - establishing structures for e-business

Member Price: $57.00
Non Member Price: $75.00

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Published on 20 Jun 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Whilst the OECD and ATO approach to date has not provided any great certainty in relation to the taxation issues associated with electronic commerce, the approach adopted currently presents a number of very interesting tax issues and planning opportunities for taxpayers. Outlined below are several of these issues and opportunities identified by the OECD and the ATO. They are - source of income, taxable presence, income characterisation, transfer pricing, consumption taxes. This is a seminar paper.

Author profile

Aldrin De Zilva CTA
Aldrin is the Head of Projects and Infrastructure at Greenwoods & Herbert Smith Freehills and has over 20 years experience in a specialist taxation role. He acts predominantly for large multinational and Australian listed companies and has significant experience in advising both vendors and purchasers in multi-billion dollar infrastructure projects. As well as providing taxation advice, Aldrin has been the instructing solicitor on a number of matters before the Federal Court and High Court of Australia. Aldrin has been recognised as one of Australia’s leading tax controversy advisers by the International Tax Review and is heavily involved in consultations regarding taxation law reforms, including assisting the Board of Taxation. Aldrin is a Senior Fellow at the University of Melbourne and lectures in the Masters of Taxation program. - Current at 24 January 2017
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This was presented at Latest development for corporate taxpayers .

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Individual sessions

Part 1 - CGT issues for business structures

Author(s):  Aldrin DE ZILVA

Materials from this session:

Part 2 - establishing structures for e-business

Author(s):  Aldrin DE ZILVA

Materials from this session:

Loss and integrity measures

Author(s):  Martin FRY

Materials from this session:

Scrip-for-scrip roll-over workshop

Author(s):  Paul ABBEY

Materials from this session:

Taxation of hybrid securities

Author(s):  Emanuel HIOU

Materials from this session:

Value shifting through debt forgiveness

Author(s):  David ROMANS,  D WHITE

Materials from this session:

Inter-entity loss multiplication

Author(s):  Trevor R HUGHES

Materials from this session:

Issues Update for Corporate Taxpayers

Author(s):  Gordon THRING

Materials from this session:

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