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    Clayton’s Business Warehousing and Profit Tax

    Access Status
    Fulltext not available
    Authors
    Pearce, Prafula
    Pinto, Dale
    Date
    2019
    Type
    Conference Paper
    
    Metadata
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    Source Conference
    31st Australasian Tax Teachers Association Conference
    Additional URLs
    https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/atta-conference-papers
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/75051
    Collection
    • Curtin Research Publications
    Abstract

    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.

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