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

Published on 24 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation 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.

Author profile

Geoffrey Gill ATI
Geoff Gill is a transfer pricing partner with Deloitte based in Sydney with close to 25 years of experience in transfer pricing practice. Geoff specialises in transfer pricing for the Financial Services and Technology, Media and Telecoms sectors, as well as transfer pricing issues relating to financial transactions. He is an economist with a degree in economics from Trinity College Dublin and a masters in economics from University of Oxford. - Current at 09 August 2023
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This was presented at Cloud Computing .

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