The Resource Cloud computing under double tax treaties : a German perspective

Cloud computing under double tax treaties : a German perspective

Label
Cloud computing under double tax treaties : a German perspective
Title
Cloud computing under double tax treaties : a German perspective
Creator
Subject
Language
eng
Summary
Cloud Computing is one of the most recent trends in the IT-industry. Based on refined existing technologies a new set of services in the fields of IT-services is rendered to customers. Typically, cloud computing is about the provision of software and hardware capabilities to the customer via the Internet. Cloud service providers often operate cross-border. Therefore, from an international tax perspective it is particularly of interest how the right to tax the compensation for 'Software-as-a-Service' is allocated in a cross-border scenario. Further, it is the question whether the compensations will be subject to withholding taxes in the source state. With regard to the provision of hardware capabilities (Infrastructure-as-a-Service) there may be an issue around the creation of a permanent establishment (PE) and, given a PE, the profit allocation. The thoughts on cloud computing under double tax treaties from a German tax perspective show that the analysis of the tax consequences of the cloud cervices may be complex in a given case. The tax impacts will in particular depend on the nature of the rights regarding the use and exploitation of the software and the technical set-up of the cloud service provider. More complexity may be added in cases of mixed contracts, where different kinds of services are offered to the customer in the form of a bundle of services
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
  • Heinsen, O
  • Voss, O
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • internet
  • software
  • services
  • withholding tax
  • PE
  • services PE
  • allocation of profits
  • tax treaty
Label
Cloud computing under double tax treaties : a German perspective
Instantiates
Publication
Label
Cloud computing under double tax treaties : a German perspective
Publication

Library Locations

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