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Google Keyword Rankings for : cloud computing income tax
1
https://www.vertexinc.com/resources/resource-library/software-cloud-what-are-tax-implications
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https://www.vertexinc.com/resources/resource-library/software-cloud-what-are-tax-implications
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2
https://www.natlawreview.com/article/proposed-us-tax-rules-cloud-computing-transactions-and-digital-downloads
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https://www.natlawreview.com/article/proposed-us-tax-rules-cloud-computing-transactions-and-digital-downloads
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3
https://digitalcommons.law.scu.edu/chtlj/vol29/iss2/3/
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https://digitalcommons.law.scu.edu/chtlj/vol29/iss2/3/
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4
https://blog.bakerinstitute.org/2019/08/23/how-should-we-tax-the-cloud/
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https://blog.bakerinstitute.org/2019/08/23/how-should-we-tax-the-cloud/
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5
https://tax.thomsonreuters.com/en/insights/white-papers/how-the-cloud-beats-on-premise-tax-tech
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https://tax.thomsonreuters.com/en/insights/white-papers/how-the-cloud-beats-on-premise-tax-tech
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6
https://www.avalara.com/us/en/learn/whitepapers/navigating-the-cloud-a-sales-use-tax-guide.html
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https://www.avalara.com/us/en/learn/whitepapers/navigating-the-cloud-a-sales-use-tax-guide.html
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7
https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
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https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
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8
https://assets.kpmg/content/dam/kpmg/pdf/2016/06/co-tmt-3-the-tax-professionals-guide-to-the-cloud.pdf
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https://assets.kpmg/content/dam/kpmg/pdf/2016/06/co-tmt-3-the-tax-professionals-guide-to-the-cloud.pdf
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9
https://www.gtlaw.com/en/insights/2019/8/irs-clarifies-us-tax-treatment-of-cross-border-cloud-and-other-online-transactions
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https://www.gtlaw.com/en/insights/2019/8/irs-clarifies-us-tax-treatment-of-cross-border-cloud-and-other-online-transactions
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10
https://www.jdsupra.com/legalnews/what-s-in-the-cloud-proposed-irs-rules-17044/
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https://www.jdsupra.com/legalnews/what-s-in-the-cloud-proposed-irs-rules-17044/
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11
https://www.fosterswift.com/communications-Taxation-of-Cloud-Computing.html
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https://www.fosterswift.com/communications-Taxation-of-Cloud-Computing.html
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12
https://www.thetaxadviser.com/issues/2011/dec/salt-dec2011.html
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https://www.thetaxadviser.com/issues/2011/dec/salt-dec2011.html
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13
https://www2.deloitte.com/content/dam/Deloitte/br/Documents/tax/deloitte-taking-tax-to-the-cloud.pdf
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https://www2.deloitte.com/content/dam/Deloitte/br/Documents/tax/deloitte-taking-tax-to-the-cloud.pdf
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14
https://www.cpajournal.com/2020/07/28/current-tax-issues-in-the-cloud/
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https://www.cpajournal.com/2020/07/28/current-tax-issues-in-the-cloud/
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15
https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
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https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
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16
https://www.milesconsultinggroup.com/blog/2021/06/01/what-to-know-about-the-taxability-of-saas-in-18-key-states/
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https://www.milesconsultinggroup.com/blog/2021/06/01/what-to-know-about-the-taxability-of-saas-in-18-key-states/
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17
https://answerconnect.cch.com/topic/b4c0e9307c6c100094b1d8d385ad169403/cloud-services-and-sales-tax
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https://answerconnect.cch.com/topic/b4c0e9307c6c100094b1d8d385ad169403/cloud-services-and-sales-tax
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18
http://www.oracle.com/us/cfo-docs/tax-cloud-computing-best-practices-2540334.pdf
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http://www.oracle.com/us/cfo-docs/tax-cloud-computing-best-practices-2540334.pdf
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19
https://cio.economictimes.indiatimes.com/news/cloud-computing/tax-implications-of-cloud-computing-and-everything-as-a-service/78800751
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https://cio.economictimes.indiatimes.com/news/cloud-computing/tax-implications-of-cloud-computing-and-everything-as-a-service/78800751
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20
https://academic.oup.com/book/39321/chapter/350590804
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https://academic.oup.com/book/39321/chapter/350590804
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21
https://www.irs.gov/privacy-disclosure/cloud-computing-environment
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https://www.irs.gov/privacy-disclosure/cloud-computing-environment
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22
https://www.linkedin.com/pulse/us-tax-sourcing-rules-rajeswari-santhanam-cpa
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https://www.linkedin.com/pulse/us-tax-sourcing-rules-rajeswari-santhanam-cpa
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23
https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
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https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
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24
https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
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https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
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25
https://www.scitepress.org/Papers/2020/103546/103546.pdf
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https://www.scitepress.org/Papers/2020/103546/103546.pdf
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26
https://old.taxadmin.org/fta/meet/12msata/pres/goodman.pdf
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https://old.taxadmin.org/fta/meet/12msata/pres/goodman.pdf
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27
https://www.bdo.com/insights/tax/international-tax/classification-of-cloud-transactions-under-propose
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https://www.bdo.com/insights/tax/international-tax/classification-of-cloud-transactions-under-propose
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28
https://kbfcpa.com/wp-content/uploads/2021/07/Whitepaper_Tax_Classification-part2_REV.pdf
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https://kbfcpa.com/wp-content/uploads/2021/07/Whitepaper_Tax_Classification-part2_REV.pdf
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29
https://core.ac.uk/download/pdf/37436678.pdf
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https://core.ac.uk/download/pdf/37436678.pdf
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30
https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
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https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
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31
https://www.hmblaw.com/blog/state-and-local-tax/cover-your-saas-4-10-20-massachusetts-alabama-illinois-florida/
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https://www.hmblaw.com/blog/state-and-local-tax/cover-your-saas-4-10-20-massachusetts-alabama-illinois-florida/
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32
https://www.kramerlevin.com/en/perspectives-search/treasury-and-the-service-propose-regulations-on-cloud-and-digital-content-transactions.html
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https://www.kramerlevin.com/en/perspectives-search/treasury-and-the-service-propose-regulations-on-cloud-and-digital-content-transactions.html
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33
https://www.mossadams.com/articles/2019/october/digital-and-cloud-related-income-sourcing
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https://www.mossadams.com/articles/2019/october/digital-and-cloud-related-income-sourcing
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34
https://www.federalregister.gov/documents/2019/08/14/2019-17425/classification-of-cloud-transactions-and-transactions-involving-digital-content
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https://www.federalregister.gov/documents/2019/08/14/2019-17425/classification-of-cloud-transactions-and-transactions-involving-digital-content
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35
https://sftaxcounsel.com/cross-border-tax-planning-with-the-proposed-regulations-regarding-cloud-computing-transactions-and-digital-downloads/
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https://sftaxcounsel.com/cross-border-tax-planning-with-the-proposed-regulations-regarding-cloud-computing-transactions-and-digital-downloads/
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36
https://krdcpas.com/does-chicago-tax-on-cloud-computing-pertain-to-you/
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https://krdcpas.com/does-chicago-tax-on-cloud-computing-pertain-to-you/
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37
https://www.mcglinchey.com/insights/irs-issues-proposed-regulations-on-the-classification-of-cloud-based-transactions-lease-of-property-or-provision-of-services/
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https://www.mcglinchey.com/insights/irs-issues-proposed-regulations-on-the-classification-of-cloud-based-transactions-lease-of-property-or-provision-of-services/
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38
https://www.ey.com/en_gl/tax-alerts/us-irs-issues-proposed-regulations-addressing-cloud-based-and-other-digital-transactions
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https://www.ey.com/en_gl/tax-alerts/us-irs-issues-proposed-regulations-addressing-cloud-based-and-other-digital-transactions
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39
https://cdn2.hubspot.net/hubfs/364779/Michael%20Warsaw%20-%20Ernst%20&%20Young%20LLC.pdf?t=1529070047926
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https://cdn2.hubspot.net/hubfs/364779/Michael%20Warsaw%20-%20Ernst%20&%20Young%20LLC.pdf?t=1529070047926
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40
https://www.bpbcpa.com/navigating-tax-nexus-cloud-karen-lake-cpa/
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https://www.bpbcpa.com/navigating-tax-nexus-cloud-karen-lake-cpa/
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41
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4138545
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4138545
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42
http://ijlljs.in/wp-content/uploads/2014/10/Article.pdf
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http://ijlljs.in/wp-content/uploads/2014/10/Article.pdf
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43
https://www.stateandlocaltax.com/digital-economy/mississippi-department-of-revenue-withdraws-proposed-rule-taxing-cloud-computing/
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https://www.stateandlocaltax.com/digital-economy/mississippi-department-of-revenue-withdraws-proposed-rule-taxing-cloud-computing/
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44
https://www.californialawreview.org/print/1taxing-the-cloud/
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https://www.californialawreview.org/print/1taxing-the-cloud/
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45
https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb72.pdf
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https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb72.pdf
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46
https://news.bloombergtax.com/daily-tax-report-state/chicago-reaps-revenue-bonanza-with-cloud-computing-tax
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https://news.bloombergtax.com/daily-tax-report-state/chicago-reaps-revenue-bonanza-with-cloud-computing-tax
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47
https://warrenaverett.com/insights/cloud-computing-tax-credit/
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https://warrenaverett.com/insights/cloud-computing-tax-credit/
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48
https://us.eversheds-sutherland.com/portalresource/lookup/poid/Z1tOl9NPluKPtDNIqLMRV56Pab6TfzcRXncKbDtRr9tObDdEp8JCn43!/fileUpload.name=/Webcast_Sales_and_Use_Tax_for_Cloud_Computing_Software_Apps_and_Other.pdf
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https://us.eversheds-sutherland.com/portalresource/lookup/poid/Z1tOl9NPluKPtDNIqLMRV56Pab6TfzcRXncKbDtRr9tObDdEp8JCn43!/fileUpload.name=/Webcast_Sales_and_Use_Tax_for_Cloud_Computing_Software_Apps_and_Other.pdf
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49
https://www.wired.com/insights/2013/03/cloud-and-tax-what-cios-need-to-know-before-moving-to-the-cloud/
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https://www.wired.com/insights/2013/03/cloud-and-tax-what-cios-need-to-know-before-moving-to-the-cloud/
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50
https://pdfs.semanticscholar.org/e023/a992540a1e95af0d937ad16f025be19d04d9.pdf
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https://pdfs.semanticscholar.org/e023/a992540a1e95af0d937ad16f025be19d04d9.pdf
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51
https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
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https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
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52
https://ioogo.com/in-texas-saas-and-cloud-computing-are-taxable/
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https://ioogo.com/in-texas-saas-and-cloud-computing-are-taxable/
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53
https://www.urban.org/urban-wire/how-cloud-computing-taking-our-tax-policy-analysis-new-heights-and-speeds
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https://www.urban.org/urban-wire/how-cloud-computing-taking-our-tax-policy-analysis-new-heights-and-speeds
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54
https://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2015/10/26/taxing-the-cloud-states-are-looking-at-how-to-do-it
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https://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2015/10/26/taxing-the-cloud-states-are-looking-at-how-to-do-it
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55
https://www.nutanix.com/theforecastbynutanix/industry/tax-preparation-in-the-cloud-computing-era
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https://www.nutanix.com/theforecastbynutanix/industry/tax-preparation-in-the-cloud-computing-era
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56
https://windes.com/cloud-transactions-proposed-irs-rules-you-need-to-know/
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https://windes.com/cloud-transactions-proposed-irs-rules-you-need-to-know/
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57
https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,cloud-computing-tax-iaas
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https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,cloud-computing-tax-iaas
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58
https://www.revenue.state.mn.us/guide/computer-software-and-digital-products
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https://www.revenue.state.mn.us/guide/computer-software-and-digital-products
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59
https://scholarship.law.upenn.edu/faculty_scholarship/475/
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https://scholarship.law.upenn.edu/faculty_scholarship/475/
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60
https://www.acecloudhosting.com/blog/tax-process-cloud-secure-productive/
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https://www.acecloudhosting.com/blog/tax-process-cloud-secure-productive/
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61
https://andersen.com/publications/newsletter/Q4-2019/u.s.-federal-tax-treatment-of-digital-content-and-cloud-transactions-a-movi
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https://andersen.com/publications/newsletter/Q4-2019/u.s.-federal-tax-treatment-of-digital-content-and-cloud-transactions-a-movi
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62
https://lawcat.berkeley.edu/record/1126862/files/fulltext.pdf
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https://lawcat.berkeley.edu/record/1126862/files/fulltext.pdf
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63
http://publications.ruchelaw.com/news/2019-09/Cloud-Computing.pdf
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http://publications.ruchelaw.com/news/2019-09/Cloud-Computing.pdf
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64
https://www.getcanopy.com/blog/tax-professionals-using-cloud
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https://www.getcanopy.com/blog/tax-professionals-using-cloud
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65
https://www.mass.gov/letter-ruling/letter-ruling-12-8-cloud-computing
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https://www.mass.gov/letter-ruling/letter-ruling-12-8-cloud-computing
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66
https://boast.ai/rd-tax-credits/cloud-computing/
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https://boast.ai/rd-tax-credits/cloud-computing/
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67
https://www.sullcrom.com/files/upload/SC-Publication-Treasury-and-IRS-Release-Proposed-Regulations-on-Cloud-Computing-&-Digital-Content-Transactions.pdf
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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
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68
https://www.jstor.org/stable/24758467
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https://www.jstor.org/stable/24758467
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69
https://kb.icai.org/pdfs/PDFFile5b4f27bbbb71a3.90659625.pdf
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https://kb.icai.org/pdfs/PDFFile5b4f27bbbb71a3.90659625.pdf
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70
https://cloud.google.com/billing/docs/resources/vat-overview
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https://cloud.google.com/billing/docs/resources/vat-overview
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71
https://www.ciat.org/cloud-computing-in-tax-administrations-i/?lang=en
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https://www.ciat.org/cloud-computing-in-tax-administrations-i/?lang=en
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72
https://www.eisneramper.com/saas-software-tax-0720/
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https://www.eisneramper.com/saas-software-tax-0720/
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73
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
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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
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74
https://www.taxmann.com/research/international-tax/top-story/101010000000192180/income-from-cloud-services-is-neither-royalty-nor-fts-as-there-was-no-leasing-of-equipment-caselaws
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https://www.taxmann.com/research/international-tax/top-story/101010000000192180/income-from-cloud-services-is-neither-royalty-nor-fts-as-there-was-no-leasing-of-equipment-caselaws
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75
https://www.insidesalt.com/2017/05/illinois-department-of-revenue-reaffirms-cloud-based-services-not-taxable/
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https://www.insidesalt.com/2017/05/illinois-department-of-revenue-reaffirms-cloud-based-services-not-taxable/
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76
https://www.alvarezandmarsal.com/insights/sourcing-cloud-transactions-administrable-and-sensible-way
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https://www.alvarezandmarsal.com/insights/sourcing-cloud-transactions-administrable-and-sensible-way
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77
https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2017-02
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https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2017-02
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78
https://thetaxvalet.com/blog/which-states-require-sales-tax-on-software-as-a-service/
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https://thetaxvalet.com/blog/which-states-require-sales-tax-on-software-as-a-service/
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79
http://media.straffordpub.com/products/state-taxation-of-digital-goods-and-services-cloud-computing-cryptocurrency-gaming-virtual-transactions-2020-07-29/presentation.pdf
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http://media.straffordpub.com/products/state-taxation-of-digital-goods-and-services-cloud-computing-cryptocurrency-gaming-virtual-transactions-2020-07-29/presentation.pdf
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80
https://lawdigitalcommons.bc.edu/bclr/vol57/iss2/6/
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https://lawdigitalcommons.bc.edu/bclr/vol57/iss2/6/
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81
https://www.dancingnumbers.com/cloud-tax-software-pros-and-cons/
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https://www.dancingnumbers.com/cloud-tax-software-pros-and-cons/
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82
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