The Resource A break in the clouds : a proposed framework for analyzing cloud computing transactions

A break in the clouds : a proposed framework for analyzing cloud computing transactions

Label
A break in the clouds : a proposed framework for analyzing cloud computing transactions
Title
A break in the clouds : a proposed framework for analyzing cloud computing transactions
Creator
Subject
Language
eng
Summary
In recent years, cloud computing has emerged as the ideal way to provide users with access to shared computing resources - i.e., networks, servers, storage, applications and services - that are not physically located on the user's computer, in the user's workspace or domicile, or even in the user's city or country. However, the present rules on character of income, source of income and tax nexus are difficult to apply to these transactions because the rules were developed in a world in which businesses typically sold and delivered physical products or sent people to perform services at customers' locations. The authors examine the application of income characterization and source of income rules to typical remote access transactions in light of the policies underlying these rules
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
http://library.link/vocab/creatorName
  • Sprague, G.D
  • Reid, T.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • internet
  • income classification
  • source of income
  • intangibles
  • leasing
  • services
  • case law
Label
A break in the clouds : a proposed framework for analyzing cloud computing transactions
Instantiates
Publication
Label
A break in the clouds : a proposed framework for analyzing cloud computing transactions
Publication

Library Locations

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      52.3736660 4.9336932
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