The Resource Cloud computing : permanent establishment and its implications for international taxation

Cloud computing : permanent establishment and its implications for international taxation

Label
Cloud computing : permanent establishment and its implications for international taxation
Title
Cloud computing : permanent establishment and its implications for international taxation
Creator
Subject
Language
eng
Summary
This special report examines current technology and business models enabling cloud computing transactions and evaluates the character and source of cloud-based income under current U.S. rules. It also reviews recent international permanent establishment cases with cloud computing aspects from around the world
Citation source
In: Tax management transfer pricing (special) report. - Arlington. - Vol. 23 (2014),
http://library.link/vocab/creatorName
Lilley, R.H. (Jr.)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • PE
  • software
  • transfer pricing
  • effectively connected income
  • income classification
  • services
  • leasing
  • source of income
  • tax treaty
  • US Model
  • e-commerce
  • BEPS
Label
Cloud computing : permanent establishment and its implications for international taxation
Instantiates
Publication
Label
Cloud computing : permanent establishment and its implications for international taxation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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