The Resource A U.S. DST? The potential impact of the cloud regulations
A U.S. DST? The potential impact of the cloud regulations
Resource Information
The item A U.S. DST? The potential impact of the cloud regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A U.S. DST? The potential impact of the cloud regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors explain how the recently proposed U.S. cloud computing regulations would apply to U.S. and foreign providers, and consider the potential consequences if the rule for permanent establishments and U.S. trades or businesses changes in 2020
- Language
- eng
- Label
- A U.S. DST? The potential impact of the cloud regulations
- Title
- A U.S. DST? The potential impact of the cloud regulations
- Language
- eng
- Summary
- In this article, the authors explain how the recently proposed U.S. cloud computing regulations would apply to U.S. and foreign providers, and consider the potential consequences if the rule for permanent establishments and U.S. trades or businesses changes in 2020
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 10 ; p. 893-897
- http://library.link/vocab/creatorName
-
- Avi-Yonah, R.S
- Sam, K
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- internet
- digital PE
- digital economy
- DST
- copyright
- electronic services
- know how
- tax system
- tax treaty
- Label
- A U.S. DST? The potential impact of the cloud regulations
- Label
- A U.S. DST? The potential impact of the cloud regulations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-U.S.-DST-The-potential-impact-of-the-cloud/G4pYMtpp3cQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-U.S.-DST-The-potential-impact-of-the-cloud/G4pYMtpp3cQ/">A U.S. DST? The potential impact of the cloud regulations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-U.S.-DST-The-potential-impact-of-the-cloud/G4pYMtpp3cQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-U.S.-DST-The-potential-impact-of-the-cloud/G4pYMtpp3cQ/">A U.S. DST? The potential impact of the cloud regulations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>