The Resource Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing

Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing

Label
Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing
Title
Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing
Creator
Subject
Language
  • spa
  • eng
Summary
This article documents multiple existing considerations around cloud computing and its correct taxation by national and international organisms. In the article, an exercise in comparative international law is presented to show how the situation of taxation of cloud computing is approached from different legislations. Some of the concepts discussed are permanent establishment, connection points, nexus or the significant digital presence. All this, not without first presenting in a thorough and pedagogical way the computing paradigm of cloud computing and the legal implications of this currently hegemonic paradigm in computing engineering
Citation source
In: Quincena fiscal. - Cizur Menor. - (2021), no. 13 ; p. 109-126
http://library.link/vocab/creatorName
Belda Reig, I
Geographic coverage
International
Language note
Spanish
http://library.link/vocab/subjectName
  • digital economy
  • digital PE
  • PE
  • nexus
Label
Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/O-Q/QUINFI/13_Consideraciones.pdf
Publication
Note
20210803

Library Locations

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      52.3736660 4.9336932
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