000			01486nab a2200265 c 4500
999			_c141642 _d141642
003			ES-MaIEF
005			20230703175308.0
007			ta
008			200117t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967754 _aFjord Kjaersgaard, Louise
245		0	_aAllocation of the taxing right to payments for cloud computing-as-a-service _c Louise Fjord Kjaersgaard
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe 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.
650		4	_960253 _aINFORMÁTICA EN LA NUBE
650		4	_aSERVICIOS DIGITALES _963590
650		4	_aIMPUESTOS _947460
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
773	0		_9161773 _oWTJ/2019/3 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 3, October 2019, p. 379-423
856			_uhttps://research.ibfd.org/#/
942			_cRE