The Resource Cloud computing under double tax treaties : a German perspective
Cloud computing under double tax treaties : a German perspective
Resource Information
The item Cloud computing under double tax treaties : a German perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cloud computing under double tax treaties : a German perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Cloud computing under double tax treaties : a German perspective
- Title
- Cloud computing under double tax treaties : a German perspective
- 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
- Label
- Cloud computing under double tax treaties : a German perspective
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cloud-computing-under-double-tax-treaties--a/ptI3BY6k7KE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cloud-computing-under-double-tax-treaties--a/ptI3BY6k7KE/">Cloud computing under double tax treaties : a German perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cloud-computing-under-double-tax-treaties--a/ptI3BY6k7KE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cloud-computing-under-double-tax-treaties--a/ptI3BY6k7KE/">Cloud computing under double tax treaties : a German perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>