The Resource Internationale belastingheffing van cloud computing

Internationale belastingheffing van cloud computing

Label
Internationale belastingheffing van cloud computing
Title
Internationale belastingheffing van cloud computing
Creator
Subject
Language
eng
Summary
The authors describe the concept of cloud computing and discuss the most important issues related to the taxation of suppliers of cloud based services, such as: qualification of income, and the risk of constituting a permanent establishment. The last chapter deals with the regulation of the storage of tax and accountancy data in the cloud
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 83 (2014), no. 7-8 ; p. 325-332
http://library.link/vocab/creatorName
  • Bal, A.M
  • Offermanns, R.H.M.J
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • digital economy
  • information technology
  • income classification
  • software
  • PE
  • allocation of income
Label
Internationale belastingheffing van cloud computing
Instantiates
Publication
Label
Internationale belastingheffing van cloud computing
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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