The Resource Taxing the borderless cloud within the Singapore border

Taxing the borderless cloud within the Singapore border

Label
Taxing the borderless cloud within the Singapore border
Title
Taxing the borderless cloud within the Singapore border
Creator
Subject
Language
eng
Summary
Cloud computing is emerging as the next big thing in information technology (IT) involving the delivery of hosted services over the Internet. It will challenge the traditional provision of IT needs via the usual channels of purchase or licence, ownership and administration, thus bringing along new opportunities and challenges for tax planners as well as tax regulators. The authors examine the Singapore tax issues, as well as opportunities, in the context of cloud computing users and providers, including nature of payment, classifying payments, incentive opportunities, source of income, PE exposure, incentive opportunities, transfer pricing, and indirect tax
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
  • Koenig, H
  • Ho, K.C
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • internet
  • electronic services
Label
Taxing the borderless cloud within the Singapore border
Instantiates
Publication
Label
Taxing the borderless cloud within the Singapore border
Publication

Library Locations

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