[capttb]

I knew this had the potential for some real confusion, couple quotes on the subject.

Rotation is always determined by looking at the flywheel end of an inboard engine. The flywheel of a standard rotation engine turns left, or counter-clockwise, when viewed from the flywheel. The flywheel of a reverse rotation engine turns right, or clockwise, when viewed from the flywheel. Most single engine inboard and I/O boats use a standard rotation (L.H.) counter-clockwise engine.

And to add to the confusion we can think about the starter motor viewed from the pinion gear.

Starter motors, when mounted forward of the flywheel, will turn clockwise (R.H.) to start a standard rotation (L.H.) counter-clockwise motor. Starters mounted aft of the flywheel will turn counter-clockwise (L.H.) to start the same engine. Everything is just the opposite when speaking of a reverse rotation (R.H.) clockwise engine.

Source:Boat Engine Rotation
Try reading that last one fast a couple times.