It's all a matter of perspective. If you are loading something to the computer in front of you from another computer it's called "downloading" If you're loading something FROM the computer in front of you to another computer, it's generally called "Uploading".
Another perspective is the SIZE and function of the computer. If you're loading something from a server or large computer to your computer, it's downloading. If you're loading something TO a server or larger computer it's called Uploading.