Cloud computing - Understanding the tax implications presentation

Brendan Rynne

Dr Brendan Rynne is Chief Economist for KPMG Australia and is lead partner for KPMG’s Economics practice. He is also an Adjunct Professor at Queen Mary University of London in the School of Economics and Finance, and is an Advisory Board member of the Melbourne Institute of Applied Economic andSocial Research at the University of Melbourne. Brendan has significant experience in advising public sector departments and agencies on a range of issues and activities, including econometric analysis, economy-wide modelling, cost benefit analysis, impact assessments, efficiency improvements, and legislative/regulatory reform. Brendan regularly assesses existing policies and provides economic analysis to inform key decision-makers about the impacts of potential policy interventions - Current at 19 January 2026

Frank Putrino ATI

Frank is a Director in KPMG's Global Transfer Pricing Services practice in Melbourne and has over 23 years of transfer pricing and international tax experience across both industry and professional service firms. As the former in-house Global Transfer Pricing Director & Counsel for a Fortune 100 MNC for 9.5 years, Frank was responsible for the design, development and implementation of transfer pricing strategy, policy, processes and documentation and controversy across the Americas, Europe and Asia Pacific regions. Prior to that, Frank was a Principal in a Professional Services Transfer Pricing team for 12.5 years. Frank has assisted a number of Australian and overseas based clients with their transfer pricing and global supply chain planning, compliance and controversy needs by bringing a wealth of operational and tax experience applied across diverse industries and jurisdictions. His experiences balance and recognize the synergies required among the business and tax teams, resulting in practical, commercial strategies that provide viable transfer pricing solutions to complex business challenges. - Current at 14 August 2013