Fjord Kjaersgaard, Louise
Allocation of the taxing right to payments for cloud computing-as-a-service / Louise Fjord Kjaersgaard .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The author analyses the options available to user jurisdictions for taxing the value generated by cloud computing service providers. The focus is on the challenges of allocating the taxing right to payments for cloud computing provided as a service in the form of Infrastructure-as-a-Service, Platform-as-a-Service and Software-as-a-Service, deployed as both public and private cloud computing. More specifically, the focus is on mixed contracts, the distinction between business income and royalties and whether the provision of such services constitute a permanent establishment.
INFORMÁTICA EN LA NUBE
SERVICIOS DIGITALES
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
World Tax Journal v. 11, n. 3, October 2019, p. 379-423
Allocation of the taxing right to payments for cloud computing-as-a-service / Louise Fjord Kjaersgaard .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The author analyses the options available to user jurisdictions for taxing the value generated by cloud computing service providers. The focus is on the challenges of allocating the taxing right to payments for cloud computing provided as a service in the form of Infrastructure-as-a-Service, Platform-as-a-Service and Software-as-a-Service, deployed as both public and private cloud computing. More specifically, the focus is on mixed contracts, the distinction between business income and royalties and whether the provision of such services constitute a permanent establishment.
INFORMÁTICA EN LA NUBE
SERVICIOS DIGITALES
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
World Tax Journal v. 11, n. 3, October 2019, p. 379-423