Clayton’s Business Warehousing and Profit Tax
Global Warehouses have evolved with the growth of e-commerce. In Australia and around the world, many warehouses with state of the art facilities have been established that makes it possible for foreign entities to do business in Australia without creating physical presence, i.e. a Clayton’s busines...
| Main Authors: | , |
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| Format: | Conference Paper |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/atta-conference-papers http://hdl.handle.net/20.500.11937/75051 |
| _version_ | 1848763416718606336 |
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| author | Pearce, Prafula Pinto, Dale |
| author_facet | Pearce, Prafula Pinto, Dale |
| author_sort | Pearce, Prafula |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Global Warehouses have evolved with the growth of e-commerce. In Australia and around the world, many warehouses with state of the art facilities have been established that makes it possible for foreign entities to do business in Australia without creating physical presence, i.e. a Clayton’s business. This paper explores whether Australia is losing out on collecting the tax revenues from the profits generated by such businesses in Australia. The paper also explores whether the recent changes to the definition of Permanent Establishment in the OECD Model Tax Convention are sufficient to capture the required tax revenues in Australia, or whether a Destination Based Tax would benefit Australia in the long run. |
| first_indexed | 2025-11-14T11:03:07Z |
| format | Conference Paper |
| id | curtin-20.500.11937-75051 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:03:07Z |
| publishDate | 2019 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-750512019-03-15T01:41:06Z Clayton’s Business Warehousing and Profit Tax Pearce, Prafula Pinto, Dale Electronic Commerce Goods and Services Tax Importation of Low Value Goods Warehousing Global Warehouses have evolved with the growth of e-commerce. In Australia and around the world, many warehouses with state of the art facilities have been established that makes it possible for foreign entities to do business in Australia without creating physical presence, i.e. a Clayton’s business. This paper explores whether Australia is losing out on collecting the tax revenues from the profits generated by such businesses in Australia. The paper also explores whether the recent changes to the definition of Permanent Establishment in the OECD Model Tax Convention are sufficient to capture the required tax revenues in Australia, or whether a Destination Based Tax would benefit Australia in the long run. 2019 Conference Paper http://hdl.handle.net/20.500.11937/75051 https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/atta-conference-papers restricted |
| spellingShingle | Electronic Commerce Goods and Services Tax Importation of Low Value Goods Warehousing Pearce, Prafula Pinto, Dale Clayton’s Business Warehousing and Profit Tax |
| title | Clayton’s Business Warehousing and Profit Tax |
| title_full | Clayton’s Business Warehousing and Profit Tax |
| title_fullStr | Clayton’s Business Warehousing and Profit Tax |
| title_full_unstemmed | Clayton’s Business Warehousing and Profit Tax |
| title_short | Clayton’s Business Warehousing and Profit Tax |
| title_sort | clayton’s business warehousing and profit tax |
| topic | Electronic Commerce Goods and Services Tax Importation of Low Value Goods Warehousing |
| url | https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/atta-conference-papers http://hdl.handle.net/20.500.11937/75051 |