E-Commerce: Goods Warehousing and Tax Avoidance
dc.contributor.author | Pearce, Prafula | |
dc.contributor.author | Pinto, Dale | |
dc.date.accessioned | 2019-03-14T05:19:32Z | |
dc.date.available | 2019-03-14T05:19:32Z | |
dc.date.issued | 2018 | |
dc.identifier.uri | http://hdl.handle.net/20.500.11937/75052 | |
dc.description.abstract |
Australian consumers are increasingly purchasing goods from other countries, especially through on-line platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021 with Australia being in the top ten countries to engage in this form of trade. On-line platforms and logistic companies are increasingly providing overseas sellers with warehousing facilities in Australia and other countries to store the merchandise for faster delivery of products to on-line shoppers. They provide a local address, a warehouse and local bank account. This practice can have a substantial impact on Australian tax revenues which could in turn adversely affect local retailers. This paper examines whether overseas sellers are carrying on a business in Australia for tax and consumer law purposes in the circumstances described above. The paper also explores the shortcomings of the current Australian tax rules, and offers possible solutions. | |
dc.relation.uri | http://www.alta.edu.au/page-18095 | |
dc.title | E-Commerce: Goods Warehousing and Tax Avoidance | |
dc.type | Conference Paper | |
dcterms.source.conference | Australasian Law Teachers Association Conference | |
dcterms.source.conference-start-date | 4 Jul 2018 | |
dcterms.source.conferencelocation | Curtin University Law School | |
dcterms.source.place | Perth, Western Australia | |
dc.date.updated | 2019-03-14T05:19:32Z | |
curtin.department | Curtin Law School | |
curtin.accessStatus | Fulltext not available | |
curtin.faculty | Faculty of Business and Law | |
curtin.contributor.orcid | Pearce, Prafula [0000-0003-3072-7406] | |
dcterms.source.conference-end-date | 6 Jul 2018 | |
curtin.contributor.scopusauthorid | Pearce, Prafula [57139931800] |