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Google Keyword Rankings for : cloud computing permanent establishment
1
Impact of Cloud Computing on Permanent Establishments ...
https://news.bloomberglaw.com/tech-and-telecom-law/impact-of-cloud-computing-on-permanent-establishments-under-the-oecd-model-tax-convention
Cloud computing raises very difficult issues for many areas of law, including both domestic and international tax law. This article presents ...
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https://news.bloomberglaw.com/tech-and-telecom-law/impact-of-cloud-computing-on-permanent-establishments-under-the-oecd-model-tax-convention
Cloud computing raises very difficult issues for many areas of law, including both domestic and international tax law. This article presents ...
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2
Taxing the cloud A foggy endeavour - PwC
https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
Let's begin by looking at the international principle of permanent establishment since tax cloudiness often occurs when electronic transactions cross ...
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https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
Let's begin by looking at the international principle of permanent establishment since tax cloudiness often occurs when electronic transactions cross ...
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3
International Taxation of Cloud Computing - Permanent ...
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3708122
International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing.
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3708122
International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing.
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4
Taxing the Cloud - Berkeley Law
https://lawcat.berkeley.edu/record/1126862/files/fulltext.pdf
or attributable to a U.S. trade or business, or permanent establishment. Because cloud computing occurs almost entirely in the virtual world, ...
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https://lawcat.berkeley.edu/record/1126862/files/fulltext.pdf
or attributable to a U.S. trade or business, or permanent establishment. Because cloud computing occurs almost entirely in the virtual world, ...
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5
(PDF) International Taxation of Cloud Computing Permanent ...
https://www.researchgate.net/publication/344558315_International_Taxation_of_Cloud_Computing_Permanent_Establishment_Treaty_Characterization_and_Transfer_Pricing
International Taxation of Cloud Computing Permanent Establishment, Treaty Characterization, and Transfer Pricing. October 2020.
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https://www.researchgate.net/publication/344558315_International_Taxation_of_Cloud_Computing_Permanent_Establishment_Treaty_Characterization_and_Transfer_Pricing
International Taxation of Cloud Computing Permanent Establishment, Treaty Characterization, and Transfer Pricing. October 2020.
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6
Server as a Permanent Establishment: Are Your Server's ...
https://www.alvarezandmarsal.com/insights/server-permanent-establishment-are-your-servers-activities-creating-taxable-presence-you
However, many tax professionals are unsure of the impact that cloud computing could have on a company's tax footprint and effective tax rate.
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https://www.alvarezandmarsal.com/insights/server-permanent-establishment-are-your-servers-activities-creating-taxable-presence-you
However, many tax professionals are unsure of the impact that cloud computing could have on a company's tax footprint and effective tax rate.
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7
International tax issues and cloud computing
https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
Permanent establishment. Income tax treaties, if applicable, present a set of rules to determine whether the presence of a server from which a ...
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https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
Permanent establishment. Income tax treaties, if applicable, present a set of rules to determine whether the presence of a server from which a ...
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8
Is cloud computing challenging the concept of permanent ...
https://www.amazon.com/computing-challenging-concept-permanent-establishment/dp/3659933538
Is cloud computing challenging the concept of permanent establishment? [Rossi, Maria Cecilia] on Amazon.com. *FREE* shipping on qualifying offers.
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https://www.amazon.com/computing-challenging-concept-permanent-establishment/dp/3659933538
Is cloud computing challenging the concept of permanent establishment? [Rossi, Maria Cecilia] on Amazon.com. *FREE* shipping on qualifying offers.
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9
International Taxation of Cloud Computing - Google Books
https://books.google.com/books?id=M6QBEAAAQBAJ&printsec=copyright
In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different ...
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https://books.google.com/books?id=M6QBEAAAQBAJ&printsec=copyright
In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different ...
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10
Is cloud computing a challenge to ... - International Tax Report
https://www.internationaltaxreport.com/region/is-cloud-computing-a-challenge-to-the-traditional-concept-of-a-permanent-establishment-97814.htm
In Part 1, Maria Cecilia Rossi introduced the concept of cloud computing and ... particular reference to the concept of permanent establishment.
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https://www.internationaltaxreport.com/region/is-cloud-computing-a-challenge-to-the-traditional-concept-of-a-permanent-establishment-97814.htm
In Part 1, Maria Cecilia Rossi introduced the concept of cloud computing and ... particular reference to the concept of permanent establishment.
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11
Cloud Computing under Double Tax Treaties: A German ...
https://kluwerlawonline.com/journalarticle/Intertax/40.11/TAXI2012059
... around the creation of a permanent establishment (PE) and, given a PE, the profit allocation. The thoughts on Cloud Computing under double tax treaties ...
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https://kluwerlawonline.com/journalarticle/Intertax/40.11/TAXI2012059
... around the creation of a permanent establishment (PE) and, given a PE, the profit allocation. The thoughts on Cloud Computing under double tax treaties ...
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12
International Tax Implications of Cloud Computing
https://academic.oup.com/book/39321/chapter/350590804
These are taxable exclusively by the state of residence unless the enterprise carries on business in the other state through a permanent establishment ...
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https://academic.oup.com/book/39321/chapter/350590804
These are taxable exclusively by the state of residence unless the enterprise carries on business in the other state through a permanent establishment ...
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13
US Tax Rules for Cloud Computing and Downloads Proposed
https://www.natlawreview.com/article/proposed-us-tax-rules-cloud-computing-transactions-and-digital-downloads
Cloud computing transactions typically involve what is known in the ... taxation under a US tax treaty permanent establishment clause.
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https://www.natlawreview.com/article/proposed-us-tax-rules-cloud-computing-transactions-and-digital-downloads
Cloud computing transactions typically involve what is known in the ... taxation under a US tax treaty permanent establishment clause.
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14
Allocation of the Taxing Right to Payments for Cloud ...
https://corit-advisory.com/wp-content/uploads/2019/08/Allocation-of-the-Taxing-Right-to-Payments-for-Cloud-Computing-as-a-Service-Louise-Fjord-Kj%C3%A6rsgaard-World-Tax-Journal.pdf
royalties and the concept of permanent establishment (PE) in ... payments for cloud computing-as-a-service according to the OECD Model that ...
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https://corit-advisory.com/wp-content/uploads/2019/08/Allocation-of-the-Taxing-Right-to-Payments-for-Cloud-Computing-as-a-Service-Louise-Fjord-Kj%C3%A6rsgaard-World-Tax-Journal.pdf
royalties and the concept of permanent establishment (PE) in ... payments for cloud computing-as-a-service according to the OECD Model that ...
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15
When is a permanent establishment created at the user country?
https://www.coursera.org/lecture/cloud-computing-law-law-enforcement-competition-tax/when-is-a-permanent-establishment-created-at-the-user-country-uePsR
Video created by Queen Mary University of London for the course "Cloud Computing Law: Law Enforcement, Competition, & Tax". This week, we cover the basics ...
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https://www.coursera.org/lecture/cloud-computing-law-law-enforcement-competition-tax/when-is-a-permanent-establishment-created-at-the-user-country-uePsR
Video created by Queen Mary University of London for the course "Cloud Computing Law: Law Enforcement, Competition, & Tax". This week, we cover the basics ...
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16
Permanent Establishment, Treaty Characterization, and ...
https://urn.ub.unibe.ch/urn:ch:slsp:9782889540303:ihv:pdf
International Taxation of Cloud Computing. Permanent Establishment, Treaty. Characterization, and Transfer Pricing. Alexander Weisser. UNIVERSITÉ. DE GENEVE.
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https://urn.ub.unibe.ch/urn:ch:slsp:9782889540303:ihv:pdf
International Taxation of Cloud Computing. Permanent Establishment, Treaty. Characterization, and Transfer Pricing. Alexander Weisser. UNIVERSITÉ. DE GENEVE.
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17
Permanent Establishment: Up in the Clouds? - ProQuest
https://search.proquest.com/openview/3fe3cbd8b5c59918cf0b98be0f4ae3c9/1?pq-origsite=gscholar&cbl=1796415
It then examines the potential impact of cloud computing on a PE by interviewing four experts covering the fields of taxation, law and ICT. The paper concludes ...
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https://search.proquest.com/openview/3fe3cbd8b5c59918cf0b98be0f4ae3c9/1?pq-origsite=gscholar&cbl=1796415
It then examines the potential impact of cloud computing on a PE by interviewing four experts covering the fields of taxation, law and ICT. The paper concludes ...
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18
Tax implications of cloud computing, and everything as a service
https://cio.economictimes.indiatimes.com/news/cloud-computing/tax-implications-of-cloud-computing-and-everything-as-a-service/78800751
Non-resident CSPs, planning to have data center in India, could face the risk of constituting a Permanent Establishment ('PE')/ business ...
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https://cio.economictimes.indiatimes.com/news/cloud-computing/tax-implications-of-cloud-computing-and-everything-as-a-service/78800751
Non-resident CSPs, planning to have data center in India, could face the risk of constituting a Permanent Establishment ('PE')/ business ...
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19
Impact of cloud computing on permanent ... - WorldCat
https://www.worldcat.org/title/impact-of-cloud-computing-on-permanent-establishments-under-the-oecd-model-tax-convention/oclc/883684530
Impact of cloud computing on permanent establishments under the OECD Model Tax Convention | WorldCat.org.
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https://www.worldcat.org/title/impact-of-cloud-computing-on-permanent-establishments-under-the-oecd-model-tax-convention/oclc/883684530
Impact of cloud computing on permanent establishments under the OECD Model Tax Convention | WorldCat.org.
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20
Pizza as a Service Cloud computing - KU Leuven (LIRIAS)
https://lirias.kuleuven.be/retrieve/536462
Cloud computing – What is it? International corporate income tax issues. Characterization issues; Permanent establishment; Profit allocation.
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https://lirias.kuleuven.be/retrieve/536462
Cloud computing – What is it? International corporate income tax issues. Characterization issues; Permanent establishment; Profit allocation.
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21
Permanent Establishment Basics & Cloud Computing
https://docplayer.net/2304563-Permanent-establishment-basics-cloud-computing.html
Permanent Establishment Basics & Cloud Computing San José State University High Technology Tax Institute Academy October 18, 2013 William R. Skinner, ...
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https://docplayer.net/2304563-Permanent-establishment-basics-cloud-computing.html
Permanent Establishment Basics & Cloud Computing San José State University High Technology Tax Institute Academy October 18, 2013 William R. Skinner, ...
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22
Are the Current Treaty Rules for Taxing Business Profits ...
https://www.oecd.org/tax/treaties/35869032.pdf
the agent/permanent establishment rule described above) to constitute a permanent establishment for the enterprises to which it provides services;.
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https://www.oecd.org/tax/treaties/35869032.pdf
the agent/permanent establishment rule described above) to constitute a permanent establishment for the enterprises to which it provides services;.
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23
Server as permanent establishment / place of business for ...
https://www.webhostingtalk.com/showthread.php?t=1712705
Let's put it in simple terms. Company A is a hosting/cloud provider, from country A, buying dedicated servers from Company B, with datacenter ...
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https://www.webhostingtalk.com/showthread.php?t=1712705
Let's put it in simple terms. Company A is a hosting/cloud provider, from country A, buying dedicated servers from Company B, with datacenter ...
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24
Is cloud computing challenging the concept ... - LAP Publishing
https://www.lap-publishing.com/catalog/details//store/gb/book/978-3-659-93353-0/is-cloud-computing-challenging-the-concept-of-permanent-establishment?locale=ru
Is cloud computing challenging the concept of permanent establishment?, 978-3-659-93353-0, 9783659933530, 3659933538, Налоги , In this book, ...
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https://www.lap-publishing.com/catalog/details//store/gb/book/978-3-659-93353-0/is-cloud-computing-challenging-the-concept-of-permanent-establishment?locale=ru
Is cloud computing challenging the concept of permanent establishment?, 978-3-659-93353-0, 9783659933530, 3659933538, Налоги , In this book, ...
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25
G20/OECD/International - Allocation of the Taxing Right ... - IBFD
https://www.ibfd.org/shop/journal/g20oecdinternational-allocation-taxing-right-payments-cloud-computing-service
... for taxing the value generated by cloud computing service providers. ... provision of such services constitute a permanent establishment.
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https://www.ibfd.org/shop/journal/g20oecdinternational-allocation-taxing-right-payments-cloud-computing-service
... for taxing the value generated by cloud computing service providers. ... provision of such services constitute a permanent establishment.
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26
“Permanent Establishment, The Digital Economy, and Transfer ...
https://www.linkedin.com/pulse/permanent-establishment-digital-economy-transfer-how-cosmas
Keywords: Permanent Establishment, Digital Economy, International Tax ... and internet-based development or often called cloud computing.
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https://www.linkedin.com/pulse/permanent-establishment-digital-economy-transfer-how-cosmas
Keywords: Permanent Establishment, Digital Economy, International Tax ... and internet-based development or often called cloud computing.
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27
The Taxation of Cloud Computing and Digital Content
https://scholarship.law.upenn.edu/cgi/viewcontent.cgi?article=1474&context=faculty_scholarship
D. EFFECT OF CLOUD COMPUTING ON THE DEFINITION OF A PERMANENT. ESTABLISHMENT. 1. THE OECD MODEL TREATY. 2. THE UNITED NATIONS MODEL TREATY.
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https://scholarship.law.upenn.edu/cgi/viewcontent.cgi?article=1474&context=faculty_scholarship
D. EFFECT OF CLOUD COMPUTING ON THE DEFINITION OF A PERMANENT. ESTABLISHMENT. 1. THE OECD MODEL TREATY. 2. THE UNITED NATIONS MODEL TREATY.
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28
Software as a Service (SaaS): a challenge posed by highly ...
https://www.garrigues.com/en_GB/new/software-service-saas-challenge-posed-highly-complex-tax-rules-digital-and-interconnected-world
... without having a permanent establishment in that country. ... authorities treat them as a type of service model of “cloud computing”, ...
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https://www.garrigues.com/en_GB/new/software-service-saas-challenge-posed-highly-complex-tax-rules-digital-and-interconnected-world
... without having a permanent establishment in that country. ... authorities treat them as a type of service model of “cloud computing”, ...
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29
The Tax Professional's Guide to the Cloud - assets.kpmg
https://assets.kpmg/content/dam/kpmg/pdf/2016/06/co-tmt-3-the-tax-professionals-guide-to-the-cloud.pdf
These conditions are why a company like our automotive manufacturer should consider, among other factors, permanent establishment and nexus rules when ...
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https://assets.kpmg/content/dam/kpmg/pdf/2016/06/co-tmt-3-the-tax-professionals-guide-to-the-cloud.pdf
These conditions are why a company like our automotive manufacturer should consider, among other factors, permanent establishment and nexus rules when ...
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30
VIRTUAL PERMANENT ESTABLISHMENT
https://www.idos-research.de/fileadmin/user_upload/pdfs/veranstaltungen/2017/20171218_5a._Ndajiwo__Virtual_permanent_Establishment.pdf
as online advertising, cloud computing, software downloads and web hosting received by foreign companies without a permanent establishment in India.
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https://www.idos-research.de/fileadmin/user_upload/pdfs/veranstaltungen/2017/20171218_5a._Ndajiwo__Virtual_permanent_Establishment.pdf
as online advertising, cloud computing, software downloads and web hosting received by foreign companies without a permanent establishment in India.
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31
So, the permanent establishment threshold is coming to an end?
https://www.ciat.org/ciatblog-so-the-permanent-establishment-threshold-is-coming-to-an-end/?lang=en
It is fair to say that the permanent establishment (PE) has been at ... e-commerce, cloud computing), new ways to conduct business that can ...
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https://www.ciat.org/ciatblog-so-the-permanent-establishment-threshold-is-coming-to-an-end/?lang=en
It is fair to say that the permanent establishment (PE) has been at ... e-commerce, cloud computing), new ways to conduct business that can ...
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32
OECD digital tax plans 'will radically change whole ...
https://www.pinsentmasons.com/out-law/analysis/oecd-digital-tax-change-international-system
Around a century ago the concept of 'permanent establishment' was born, ... social media platforms and cloud computing; and ...
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https://www.pinsentmasons.com/out-law/analysis/oecd-digital-tax-change-international-system
Around a century ago the concept of 'permanent establishment' was born, ... social media platforms and cloud computing; and ...
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33
Buy Is cloud computing challenging the concept of permanent ...
https://www.flipkart.com/cloud-computing-challenging-concept-permanent-establishment/p/itme4d04c8bfd6dd
Is cloud computing challenging the concept of permanent establishment? (Paperback, Maria Cecilia Rossi) · Binding: Paperback · Publisher: LAP LAMBERT Academic ...
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https://www.flipkart.com/cloud-computing-challenging-concept-permanent-establishment/p/itme4d04c8bfd6dd
Is cloud computing challenging the concept of permanent establishment? (Paperback, Maria Cecilia Rossi) · Binding: Paperback · Publisher: LAP LAMBERT Academic ...
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34
Permanent Establishment Today: The Ongoing Erosion of a ...
https://www.wolterskluwer.com/en/expert-insights/permanent-establishment-today-the-ongoing-erosion-of-a-principle
Permanent establishment (PE) is a cornerstone of modern international taxation law. The ability to tax foreign corporations doing business in a host (non-source) ...
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https://www.wolterskluwer.com/en/expert-insights/permanent-establishment-today-the-ongoing-erosion-of-a-principle
Permanent establishment (PE) is a cornerstone of modern international taxation law. The ability to tax foreign corporations doing business in a host (non-source) ...
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35
TAXATION OF CLOUD COMPUTING SERVICES UNDER ...
https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
The income therefore would be classified as business income, which would be taxable in India if the non-resident Service Providers have Permanent Establishment ...
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https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
The income therefore would be classified as business income, which would be taxable in India if the non-resident Service Providers have Permanent Establishment ...
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36
Taxation of Cloud Services in Serbia - Jankovic Popovic Mitic
https://jpm.rs/files/taxation_of_cloud_services_in_serbia.pdf
To reply to the question of whether a permanent establishment exists in all these cases, we refer to Article 4 of the Corporate. Income Tax Law, which specifies ...
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https://jpm.rs/files/taxation_of_cloud_services_in_serbia.pdf
To reply to the question of whether a permanent establishment exists in all these cases, we refer to Article 4 of the Corporate. Income Tax Law, which specifies ...
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37
Cloud computing and International Taxation
https://novitafiscali.supsi.ch/848/1/Scornos%20-%20Cloud%20computing%20and%20International%20Taxation.pdf
of the relevant double tax treaty. B. Permanent establishment. Assuming however that cloud computing transactions have.
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https://novitafiscali.supsi.ch/848/1/Scornos%20-%20Cloud%20computing%20and%20International%20Taxation.pdf
of the relevant double tax treaty. B. Permanent establishment. Assuming however that cloud computing transactions have.
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38
Seite 113 - Cloud Migration Version 2012 english - StarAudit
https://staraudit.org/onlinebooks/cloudmigration/en/2012/files/assets/basic-html/page113.html
Can using Cloud computing lead to a tax obligation in another country? ... definitions of the term permanent establishment have in common is that.
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https://staraudit.org/onlinebooks/cloudmigration/en/2012/files/assets/basic-html/page113.html
Can using Cloud computing lead to a tax obligation in another country? ... definitions of the term permanent establishment have in common is that.
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39
TAX TREATMENT FOR CLOUD COMPUTING NEEDS ...
https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
This would be taxable in India only if the service provider has a permanent establishment (PE) in. India, says the note. Royalty. In the case of e-commerce, the ...
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https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
This would be taxable in India only if the service provider has a permanent establishment (PE) in. India, says the note. Royalty. In the case of e-commerce, the ...
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40
Auditing and Taxation Aspects of Cloud Computing
https://kb.icai.org/pdfs/PDFFile5b4f27bbbb71a3.90659625.pdf
Pennyslavania (2013) in Taxation of Cloud. Computing and Digital Content has emphasised on the recognition of the permanent establishment (PE).
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https://kb.icai.org/pdfs/PDFFile5b4f27bbbb71a3.90659625.pdf
Pennyslavania (2013) in Taxation of Cloud. Computing and Digital Content has emphasised on the recognition of the permanent establishment (PE).
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41
Cloud computing: U.S. tax compliance complexity for foreign ...
https://www.thefreelibrary.com/Cloud+computing%3A+U.S.+tax+compliance+complexity+for+foreign...-a0293544161
Free Online Library: Cloud computing: U.S. tax compliance complexity for ... only if the company carries on business through a permanent establishment (PE) ...
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https://www.thefreelibrary.com/Cloud+computing%3A+U.S.+tax+compliance+complexity+for+foreign...-a0293544161
Free Online Library: Cloud computing: U.S. tax compliance complexity for ... only if the company carries on business through a permanent establishment (PE) ...
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42
Taxing the digital economy - European Parliament
https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/698761/EPRS_BRI(2021)698761_EN.pdf
the requirement for a permanent establishment in any given jurisdiction. ... software or hardware, cloud computing, 3D printing, ...
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https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/698761/EPRS_BRI(2021)698761_EN.pdf
the requirement for a permanent establishment in any given jurisdiction. ... software or hardware, cloud computing, 3D printing, ...
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43
Payments for online advertising, bulk mailing, and cloud ...
https://www.taxathand.com/article/20308/India/2021/Payments-for-online-advertising-bulk-mailing-and-cloud-computing-are-not-royalties
Payments to US Co 2 for cloud computing services ... tax in India in the absence of a permanent establishment of the nonresident in India.
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https://www.taxathand.com/article/20308/India/2021/Payments-for-online-advertising-bulk-mailing-and-cloud-computing-are-not-royalties
Payments to US Co 2 for cloud computing services ... tax in India in the absence of a permanent establishment of the nonresident in India.
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44
Federal Failure to Update Guidance on Computer Transaction ...
https://digitalcommons.law.uw.edu/cgi/viewcontent.cgi?article=4088&context=wlr
David Shakow, The Taxation of Cloud Computing and Digital Content, PENN. ... permanent establishment in the United States, any business ...
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https://digitalcommons.law.uw.edu/cgi/viewcontent.cgi?article=4088&context=wlr
David Shakow, The Taxation of Cloud Computing and Digital Content, PENN. ... permanent establishment in the United States, any business ...
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45
International taxation of cloud computing - swisscovery
https://isr.swisscovery.slsp.ch/permalink/41SLSP_RRO/1s41rm3/alma991001858339505525
International taxation of cloud computing : permanent establishment, treaty characterization, and transfer pricing-dissertation.
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https://isr.swisscovery.slsp.ch/permalink/41SLSP_RRO/1s41rm3/alma991001858339505525
International taxation of cloud computing : permanent establishment, treaty characterization, and transfer pricing-dissertation.
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46
Tax considerations in cloud computing
https://www.eytax.jp/tax-library/other-report/pdf/Cloud_computing_survey_results2013_E.pdf
This differs from a permanent establishment (“PE”) which is the level of activity required to create a taxable nexus as agreed upon between two countries in ...
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https://www.eytax.jp/tax-library/other-report/pdf/Cloud_computing_survey_results2013_E.pdf
This differs from a permanent establishment (“PE”) which is the level of activity required to create a taxable nexus as agreed upon between two countries in ...
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47
Bibliothèque - Lawded
https://lawded.ch/bibliotheque/?_sft_category=droit-administratif
International Taxation of Cloud Computing - Permanent Establishment, Treaty Characterization, and Transfer Pricing ... Cloud computing may be ...
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https://lawded.ch/bibliotheque/?_sft_category=droit-administratif
International Taxation of Cloud Computing - Permanent Establishment, Treaty Characterization, and Transfer Pricing ... Cloud computing may be ...
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48
Pridať odbornú recenziu Is cloud computing challenging the ...
https://knihy.heureka.sk/is-cloud-computing-challenging-the-concept-of-permanent-establishment/pridat-externi-recenzi/?video=1
Pridanie odbornej recenzie Is cloud computing challenging the concept of permanent establishment? Pro přidání / úpravu odborné recenze na Is cloud computing ...
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https://knihy.heureka.sk/is-cloud-computing-challenging-the-concept-of-permanent-establishment/pridat-externi-recenzi/?video=1
Pridanie odbornej recenzie Is cloud computing challenging the concept of permanent establishment? Pro přidání / úpravu odborné recenze na Is cloud computing ...
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49
Italy: New Web Tax and definition of permanent establishment
https://www.jdsupra.com/legalnews/italy-new-web-tax-and-definition-of-59007/
... cloud computing, online and social media advertising, etc.) to Italian resident companies and to Italian permanent establishments of ...
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https://www.jdsupra.com/legalnews/italy-new-web-tax-and-definition-of-59007/
... cloud computing, online and social media advertising, etc.) to Italian resident companies and to Italian permanent establishments of ...
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50
Cloud taxability - Lexology
https://www.lexology.com/library/detail.aspx?g=95b6dae3-f1d0-434d-93dd-91c5ee7c5ecb
The majority view is that cloud computing does not involve the ... of the transaction – residency or a permanent establishment of some sort, ...
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https://www.lexology.com/library/detail.aspx?g=95b6dae3-f1d0-434d-93dd-91c5ee7c5ecb
The majority view is that cloud computing does not involve the ... of the transaction – residency or a permanent establishment of some sort, ...
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51
International Taxation of Cloud Computing
https://www.ejl-fjv.ch/deliver/88954031/1/9b2821282e29c0f76a40d2dbdb8809c5ea7df983
Alexander Weisser. International Taxation of Cloud Computing. Permanent Establishment, Treaty. Characterization, and Transfer Pricing ...
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https://www.ejl-fjv.ch/deliver/88954031/1/9b2821282e29c0f76a40d2dbdb8809c5ea7df983
Alexander Weisser. International Taxation of Cloud Computing. Permanent Establishment, Treaty. Characterization, and Transfer Pricing ...
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52
A Closer Look At Taxation Of Cloud Services Internationally
https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
Therefore, unless the provider of intellectual property has a permanent establishment ('PE') in the source State, that State obtains no tax ...
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https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
Therefore, unless the provider of intellectual property has a permanent establishment ('PE') in the source State, that State obtains no tax ...
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53
UN approves Article 12B for taxation of automated digital ...
https://us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/241617/First-to-finish-UN-approves-Article-12B-for-taxation-of-automated-digital-services
In effect, this is designed to permit the beneficial owner of the automated digital services income to declare a limited permanent establishment ...
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https://us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/241617/First-to-finish-UN-approves-Article-12B-for-taxation-of-automated-digital-services
In effect, this is designed to permit the beneficial owner of the automated digital services income to declare a limited permanent establishment ...
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54
Of Cloud Computing and Indian Taxation Laws - NextBigWhat
https://nextbigwhat.com/cloud-computing-and-indian-taxation-laws/
While India is one of the hotbeds for Cloud computing related services, ... whether the service provider has a permanent establishment in India).
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https://nextbigwhat.com/cloud-computing-and-indian-taxation-laws/
While India is one of the hotbeds for Cloud computing related services, ... whether the service provider has a permanent establishment in India).
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55
us taxation of cloud transactions and digital content transfers ...
http://publications.ruchelaw.com/news/2019-09/Cloud-Computing.pdf
cloud computing transactions had previously been analyzed based on traditional ... U.S. fixed place of business or a permanent establishment.
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http://publications.ruchelaw.com/news/2019-09/Cloud-Computing.pdf
cloud computing transactions had previously been analyzed based on traditional ... U.S. fixed place of business or a permanent establishment.
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56
Allocation of the Taxing Right to Payments for Cloud ...
https://research.cbs.dk/en/publications/allocation-of-the-taxing-right-to-payments-for-cloud-computing-as
... taxing the value generated by cloud computing service providers. ... provision of such services constitute a permanent establishment.
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https://research.cbs.dk/en/publications/allocation-of-the-taxing-right-to-payments-for-cloud-computing-as
... taxing the value generated by cloud computing service providers. ... provision of such services constitute a permanent establishment.
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57
Taxing Foreign Corporations in the Digital Age | Verni Tax Law
https://www.vernitaxlaw.com/taxing-foreign-corporations-in-the-digital-age/
ECI is based upon the permanent establishment of a presence in the ... often deliver their products and services via the Cloud using the ...
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https://www.vernitaxlaw.com/taxing-foreign-corporations-in-the-digital-age/
ECI is based upon the permanent establishment of a presence in the ... often deliver their products and services via the Cloud using the ...
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58
Payment Towards Cloud Hosting Services: Whether It ...
http://kluwertaxblog.com/2020/02/21/payment-towards-cloud-hosting-services-whether-it-constitutes-royalty/
Basically, Article 5 of the Treaty deals with the term “PE” and Article 5(1) states that the term “permanent establishment” means a fixed ...
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http://kluwertaxblog.com/2020/02/21/payment-towards-cloud-hosting-services-whether-it-constitutes-royalty/
Basically, Article 5 of the Treaty deals with the term “PE” and Article 5(1) states that the term “permanent establishment” means a fixed ...
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59
A US DST? The Potential Impact of the Cloud Regulations
https://repository.law.umich.edu/articles/2067/
... cloud computing regulations would apply to U.S. and foreign providers, and consider the potential consequences if the rule for permanent establishments ...
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https://repository.law.umich.edu/articles/2067/
... cloud computing regulations would apply to U.S. and foreign providers, and consider the potential consequences if the rule for permanent establishments ...
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60
Permanent establishment services | EY - US
https://www.ey.com/en_us/tax/permanent-establishment
Permanent establishment (PE) means having a taxable presence outside your company's state of residence. Tax authorities are adapting beyond ...
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https://www.ey.com/en_us/tax/permanent-establishment
Permanent establishment (PE) means having a taxable presence outside your company's state of residence. Tax authorities are adapting beyond ...
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61
Chapter 4. Relevant tax policy developments - OECD iLibrary
https://www.oecd-ilibrary.org/sites/9789264293083-6-en/index.html?itemId=/content/component/9789264293083-6-en
Alternative applications of the permanent establishment threshold ... royalties and technical services in some cases (e.g., cloud computing).
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https://www.oecd-ilibrary.org/sites/9789264293083-6-en/index.html?itemId=/content/component/9789264293083-6-en
Alternative applications of the permanent establishment threshold ... royalties and technical services in some cases (e.g., cloud computing).
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62
Proposed US Tax Rules for Cloud Computing Transactions ...
https://www.womblebonddickinson.com/us/insights/alerts/proposed-us-tax-rules-cloud-computing-implications
The 1998 regulations do not specifically refer to cloud computing. ... taxation under a US tax treaty permanent establishment clause.
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https://www.womblebonddickinson.com/us/insights/alerts/proposed-us-tax-rules-cloud-computing-implications
The 1998 regulations do not specifically refer to cloud computing. ... taxation under a US tax treaty permanent establishment clause.
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63
An Introduction to the Complexities of Taxing Cross-Border ...
https://www.floridabar.org/the-florida-bar-journal/an-introduction-to-the-complexities-of-taxing-cross-border-transfers-of-digital-goods-and-services/
Cloud Computing, Servers, and Websites —Digital companies often use the ... from the exception from permanent establishment (PE) status and ...
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https://www.floridabar.org/the-florida-bar-journal/an-introduction-to-the-complexities-of-taxing-cross-border-transfers-of-digital-goods-and-services/
Cloud Computing, Servers, and Websites —Digital companies often use the ... from the exception from permanent establishment (PE) status and ...
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64
Permanent Establishments: - Ivins, Phillips & Barker
https://www.ipbtax.com/media/news/301_11_06_14
that enterprise shall be deemed to have a permanent establishment in that State in respect of ... cloud distribution services. Digital.
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https://www.ipbtax.com/media/news/301_11_06_14
that enterprise shall be deemed to have a permanent establishment in that State in respect of ... cloud distribution services. Digital.
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65
INSIGHT: Taxing Cross-Border Digital Services—Need for ...
https://news.bloombergtax.com/daily-tax-report-international/insight-taxing-cross-border-digital-servicesneed-for-consistency
Conflicting opinions have been expressed by different tribunals and courts on payments made to foreign services providers for cloud services ...
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https://news.bloombergtax.com/daily-tax-report-international/insight-taxing-cross-border-digital-servicesneed-for-consistency
Conflicting opinions have been expressed by different tribunals and courts on payments made to foreign services providers for cloud services ...
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66
Annex: Editorial Changes to Article 12B and Commentary
https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-09/Article%2012B%20and%20Commentary%20after%2022nd%20Session%20Meetings%2029%20April%202021.pdf
Cloud computing services; and ... The concept of permanent establishment in Article 5 is essentially based on a fixed place of business, and also includes ...
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https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-09/Article%2012B%20and%20Commentary%20after%2022nd%20Session%20Meetings%2029%20April%202021.pdf
Cloud computing services; and ... The concept of permanent establishment in Article 5 is essentially based on a fixed place of business, and also includes ...
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67
Guide to Doing Business in Canada: Taxation - Gowling WLG
https://gowlingwlg.com/en/insights-resources/guides/2022/doing-business-in-canada-taxation/
A permanent establishment can arise in many other circumstances as well. For example, the CRA considers computer equipment - such as a server ...
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https://gowlingwlg.com/en/insights-resources/guides/2022/doing-business-in-canada-taxation/
A permanent establishment can arise in many other circumstances as well. For example, the CRA considers computer equipment - such as a server ...
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68
Navigating the Digital Age Tackling the evolving ... - Deloitte
https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/ZA_Navigating-the-Digital-Age_Tax_260816.pdf
borders without moving from their computers” ... servers or cloud computing services. This creates complications ... current Permanent Establishment.
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https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/ZA_Navigating-the-Digital-Age_Tax_260816.pdf
borders without moving from their computers” ... servers or cloud computing services. This creates complications ... current Permanent Establishment.
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69
An Overview of the Taxation of Cloud Transactions and Digital ...
https://sftaxcounsel.com/an-overview-of-the-taxation-of-cloud-transactions-and-digital-downloads/
In the international tax context, “nexus” is often referred to as a permanent establishment in that country. Most income tax treaties embody ...
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https://sftaxcounsel.com/an-overview-of-the-taxation-of-cloud-transactions-and-digital-downloads/
In the international tax context, “nexus” is often referred to as a permanent establishment in that country. Most income tax treaties embody ...
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70
Permanent Establishment Playbook - Vistra
https://www.vistra.com/sites/default/files/2020-09/Permanent_Establishment_Playbook.pdf
Providing Technical Services ... that permanent establishment (PE) is a concept they ... include storing intellectual property “in the cloud”.
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https://www.vistra.com/sites/default/files/2020-09/Permanent_Establishment_Playbook.pdf
Providing Technical Services ... that permanent establishment (PE) is a concept they ... include storing intellectual property “in the cloud”.
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71
Canada GST on digital and e-services - Avalara
https://www.avalara.com/vatlive/en/country-guides/north-america/canada/canada-gst-on-digital-and-electronic-services.html
Canadian located servers hosting a non-resident business' website for trading will not trigger a permanent establishment. A web site is not tangible property ...
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https://www.avalara.com/vatlive/en/country-guides/north-america/canada/canada-gst-on-digital-and-electronic-services.html
Canadian located servers hosting a non-resident business' website for trading will not trigger a permanent establishment. A web site is not tangible property ...
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72
Update: Supreme Court holds that payment to non-residents ...
https://www.dailyhostnews.com/update-supreme-court-holds-that-payment-to-non-residents-for-imported-software-cannot-be-characterised-as-royalty
Web Hosting | Cloud Computing | Datacenter | Domain News ... of a business presence or permanent establishment of the seller in India, ...
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https://www.dailyhostnews.com/update-supreme-court-holds-that-payment-to-non-residents-for-imported-software-cannot-be-characterised-as-royalty
Web Hosting | Cloud Computing | Datacenter | Domain News ... of a business presence or permanent establishment of the seller in India, ...
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73
Permanent Establishment - Rehmann
https://www.rehmann.com/resources-insights/business-wisdom-2/item/287-permanent-establishment
Services - an employee or other personnel providing services beyond a specified time. The relatively recent 5th protocol to the US-Canada Income Tax Treaty ...
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https://www.rehmann.com/resources-insights/business-wisdom-2/item/287-permanent-establishment
Services - an employee or other personnel providing services beyond a specified time. The relatively recent 5th protocol to the US-Canada Income Tax Treaty ...
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74
The OECD's Flawed and Dated Approach to Computer ...
https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1677&context=facultypub
A taxable presence under the permanent establishment treaty standard generally requires a higher level of activity by a foreign enterprise than ...
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https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1677&context=facultypub
A taxable presence under the permanent establishment treaty standard generally requires a higher level of activity by a foreign enterprise than ...
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75
Is cloud computing challenging the concept of permanent ...
https://www.buecher.de/shop/englische-buecher/is-cloud-computing-challenging-the-concept-of-permanent-establishment/rossi-maria-cecilia/products_products/detail/prod_id/46161446/
In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between ...
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https://www.buecher.de/shop/englische-buecher/is-cloud-computing-challenging-the-concept-of-permanent-establishment/rossi-maria-cecilia/products_products/detail/prod_id/46161446/
In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between ...
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76
Treasury and IRS Release Proposed Regulations on Cloud ...
https://www.sullcrom.com/files/upload/SC-Publication-Treasury-and-IRS-Release-Proposed-Regulations-on-Cloud-Computing-&-Digital-Content-Transactions.pdf
Regulations on Cloud Computing and. Digital Content Transactions ... attributable to a U.S. “permanent establishment.
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https://www.sullcrom.com/files/upload/SC-Publication-Treasury-and-IRS-Release-Proposed-Regulations-on-Cloud-Computing-&-Digital-Content-Transactions.pdf
Regulations on Cloud Computing and. Digital Content Transactions ... attributable to a U.S. “permanent establishment.
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77
Digital Taxation Around the World | Tax Foundation
https://files.taxfoundation.org/20200527192056/Digital-Taxation-Around-the-World.pdf
constitutes a permanent establishment to ... virtual permanent establishments and digital ... such as advertising and cloud computing.
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https://files.taxfoundation.org/20200527192056/Digital-Taxation-Around-the-World.pdf
constitutes a permanent establishment to ... virtual permanent establishments and digital ... such as advertising and cloud computing.
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78
Taxation of Database and Cloud Computing Services
http://ijlljs.in/wp-content/uploads/2014/10/Article.pdf
database and cloud computing service transactions, the consideration for such ... income only if the non-resident has a permanent establishment in India.
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http://ijlljs.in/wp-content/uploads/2014/10/Article.pdf
database and cloud computing service transactions, the consideration for such ... income only if the non-resident has a permanent establishment in India.
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79
Rafic H. Barrage - News, Events & Publications
https://www.bakermckenzie.com/~/media/Files/People/Highlight%20Text/highlight_washingtondc_raficbarrage_122012.pdf
Co-presenter, “Cloud Computing Tax Issues,” Washington, DC, December 2012 ... Co-presenter, “Permanent Establishment – Government and Private Sector Panels ...
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https://www.bakermckenzie.com/~/media/Files/People/Highlight%20Text/highlight_washingtondc_raficbarrage_122012.pdf
Co-presenter, “Cloud Computing Tax Issues,” Washington, DC, December 2012 ... Co-presenter, “Permanent Establishment – Government and Private Sector Panels ...
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80
Report on Profit Attribution to Permanent Establishments
https://www.indianembassyusa.gov.in/pdf/taxcorner/Public_consultation_apr18.pdf
14 Article 12 of OECD model tax convention does not include fees for technical services. However, in its 2017 update, the UN model has introduced a new ...
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https://www.indianembassyusa.gov.in/pdf/taxcorner/Public_consultation_apr18.pdf
14 Article 12 of OECD model tax convention does not include fees for technical services. However, in its 2017 update, the UN model has introduced a new ...
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81
Making sense of conflicting tax rules for online and digital ...
https://www.accountingtoday.com/opinion/making-sense-of-conflicting-tax-rules-for-online-and-digital-service-providers
... cloud computing services and online advertising services. ... operates in one jurisdiction and provides digital services to persons, ...
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https://www.accountingtoday.com/opinion/making-sense-of-conflicting-tax-rules-for-online-and-digital-service-providers
... cloud computing services and online advertising services. ... operates in one jurisdiction and provides digital services to persons, ...
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82
INTERNAZIONALE - Charles River Associates
https://media.crai.com/sites/default/files/publications/The_French_government_report_on_taxation_of_the_digital_economy.pdf
do not represent a permanent establishment in France, unless managed ... this relates to the fact that, with the development of cloud computing, there.
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https://media.crai.com/sites/default/files/publications/The_French_government_report_on_taxation_of_the_digital_economy.pdf
do not represent a permanent establishment in France, unless managed ... this relates to the fact that, with the development of cloud computing, there.
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83
Why is Amazon still paying little tax in the UK?
https://taxjustice.net/2018/08/10/why-is-amazon-still-paying-little-tax-in-the-uk/
What we have been told is that Amazon UK Services Ltd, ... a taxable presence in the UK – in tax jargon a 'permanent establishment' (PE).
→ Check Latest Keyword Rankings ←
https://taxjustice.net/2018/08/10/why-is-amazon-still-paying-little-tax-in-the-uk/
What we have been told is that Amazon UK Services Ltd, ... a taxable presence in the UK – in tax jargon a 'permanent establishment' (PE).
→ Check Latest Keyword Rankings ←
84
U.S. Tax Considerations for Foreign E-commerce Sellers
https://www.picpa.org/articles/cpa-now-blog/cpa-now/2022/02/09/tax-on-foreign-ecommerce-sellers
Permanent establishments, by definition, use a fixed place standard (with the U.S. trade or business standard requiring even less U.S. ...
→ Check Latest Keyword Rankings ←
https://www.picpa.org/articles/cpa-now-blog/cpa-now/2022/02/09/tax-on-foreign-ecommerce-sellers
Permanent establishments, by definition, use a fixed place standard (with the U.S. trade or business standard requiring even less U.S. ...
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85
The VAT treatment of cloud computing: legal issues ... - ebsco
https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=20488432&AN=119451117&h=7%2BeMThCrCUvxkxQkS7WQYsEToh6Ks%2FxqsM9hIyR3PiLIztdwjCpYEF0y2DqUOVuhJ5Mu4Upjs6f%2BbMMGokmaew%3D%3D&crl=f
VAT; cloud; computing; fixed establishment. 1. Introduction. Cloud computing technologies represent a significant part of the digital revolution we are.
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https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=20488432&AN=119451117&h=7%2BeMThCrCUvxkxQkS7WQYsEToh6Ks%2FxqsM9hIyR3PiLIztdwjCpYEF0y2DqUOVuhJ5Mu4Upjs6f%2BbMMGokmaew%3D%3D&crl=f
VAT; cloud; computing; fixed establishment. 1. Introduction. Cloud computing technologies represent a significant part of the digital revolution we are.
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86
Income from cloud services was neither taxable as 'Royalty ...
https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
It further claimed that revenues earned on account of cloud hosting services constituted business profits and since it did not have Permanent ...
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https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
It further claimed that revenues earned on account of cloud hosting services constituted business profits and since it did not have Permanent ...
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87
Q. Tds on cloud services received from person not having ...
http://www.expertspanel.in/index.php?qa=13783&qa_1=services-received-person-having-permanent-establishment
1. I we have taken the cloud services from person not having permamanent establishment in india, whether tds is liable to be deducted on such ...
→ Check Latest Keyword Rankings ←
http://www.expertspanel.in/index.php?qa=13783&qa_1=services-received-person-having-permanent-establishment
1. I we have taken the cloud services from person not having permamanent establishment in india, whether tds is liable to be deducted on such ...
→ Check Latest Keyword Rankings ←
88
Tax Implications of India's Personal Data Protection Bill - IRCCL
https://www.irccl.in/post/tax-implications-of-india-s-personal-data-protection-bill
The increase in the use of cloud computing has raised several privacy concerns ... This presence may create a permanent establishment (PE) ...
→ Check Latest Keyword Rankings ←
https://www.irccl.in/post/tax-implications-of-india-s-personal-data-protection-bill
The increase in the use of cloud computing has raised several privacy concerns ... This presence may create a permanent establishment (PE) ...
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89
The impact of global mobility on permanent establishment status
https://www.bdo.ca/en-ca/insights/tax/tax-articles/the-impact-of-global-mobility-on-permanent-establishment-status/
Under the current rules, a permanent establishment does not exist when a business is used specifically for storage, for maintenance of goods for ...
→ Check Latest Keyword Rankings ←
https://www.bdo.ca/en-ca/insights/tax/tax-articles/the-impact-of-global-mobility-on-permanent-establishment-status/
Under the current rules, a permanent establishment does not exist when a business is used specifically for storage, for maintenance of goods for ...
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90
The Permanent Establishment Concept - Taxand
https://www.taxand.com/wp-content/uploads/2019/07/2.-Permanent-Establishment-2019.pdf
Permanent Establishment. 2. Basic rule PE ... UN Model: The term permanent establishment also ... models, cloud computing in particular.
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https://www.taxand.com/wp-content/uploads/2019/07/2.-Permanent-Establishment-2019.pdf
Permanent Establishment. 2. Basic rule PE ... UN Model: The term permanent establishment also ... models, cloud computing in particular.
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91
Royalty And Fees for Technical Services
https://incometaxindia.gov.in/booklets%20%20pamphlets/royalty-and-fees-for-technical-services.pdf
India (technically called permanent establishment) and depending ... defined Cloud Computing as a model for enabling convenient, on-.
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https://incometaxindia.gov.in/booklets%20%20pamphlets/royalty-and-fees-for-technical-services.pdf
India (technically called permanent establishment) and depending ... defined Cloud Computing as a model for enabling convenient, on-.
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92
A Cloudy Forecast for SaaS Companies Claiming Foreign Tax ...
https://answerconnect.cch.com/document/26d68e5d280443c98993ddeaaaca59dd/journal/a-cloudy-forecast-for-saas-companies-claiming-foreign-tax-credits
If the cloud transaction is treated as a provision of services, income would be sourced to location where services are performed. If the ...
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https://answerconnect.cch.com/document/26d68e5d280443c98993ddeaaaca59dd/journal/a-cloudy-forecast-for-saas-companies-claiming-foreign-tax-credits
If the cloud transaction is treated as a provision of services, income would be sourced to location where services are performed. If the ...
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93
International Taxation of Cloud Computing: Permanent ...
https://books.google.com/books?id=M6QBEAAAQBAJ&pg=PA219&lpg=PA219&dq=cloud+computing+permanent+establishment&source=bl&ots=brqr49k6yy&sig=ACfU3U2w_swDpQUTKNnF5qBe27ltRYioeQ&hl=en&sa=X&ved=2ahUKEwj_labp2837AhXrkokEHVZvBU8Q6AF6BQjXAhAD
Cloud. Computing. Permanent. Establishment. 453 453 At the beginning of this analysis, the author's aim was to answer the question of whether it is possible ...
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https://books.google.com/books?id=M6QBEAAAQBAJ&pg=PA219&lpg=PA219&dq=cloud+computing+permanent+establishment&source=bl&ots=brqr49k6yy&sig=ACfU3U2w_swDpQUTKNnF5qBe27ltRYioeQ&hl=en&sa=X&ved=2ahUKEwj_labp2837AhXrkokEHVZvBU8Q6AF6BQjXAhAD
Cloud. Computing. Permanent. Establishment. 453 453 At the beginning of this analysis, the author's aim was to answer the question of whether it is possible ...
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94
Can AI be taxed? - Withersworldwide
https://www.withersworldwide.com/en-gb/insight/can-ai-be-taxed
New issues are presented by AI when a “permanent” establishment, if any at all, ... Recently released cloud computing regulations have been ...
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https://www.withersworldwide.com/en-gb/insight/can-ai-be-taxed
New issues are presented by AI when a “permanent” establishment, if any at all, ... Recently released cloud computing regulations have been ...
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95
Tax alert: Payments by Indian customers towards cloud ...
http://gtw3.grantthornton.in/assets/T/Tax_alert_Payments_by_Indian_customers_towards_cloud_computing_fees_not_taxable_as_royalty_under_India_US_DTAA.pdf
towards cloud computing fees not taxable as ... cloud hosting and data warehousing services ... the absence of a Permanent Establishment.
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http://gtw3.grantthornton.in/assets/T/Tax_alert_Payments_by_Indian_customers_towards_cloud_computing_fees_not_taxable_as_royalty_under_India_US_DTAA.pdf
towards cloud computing fees not taxable as ... cloud hosting and data warehousing services ... the absence of a Permanent Establishment.
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