Cloud computing and International Taxation

Scornos, Dina (2019) Cloud computing and International Taxation. Novità fiscali, 2019 (10). pp. 316-318. ISSN 2235-4573

Abstract

This article focusses on a specific highly digitalised business model-cloud computing. It briefly provides for an overview of the nature of cloud computing transactions and discusses the possible international tax implications of such transactions. The article concludes with a brief overview of the OECD future work as described in its report of 31 May 2019.

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Official URL: http://www.supsi.ch/fisco
Item Type: Article
Subjects: Diritto tributario
Diritto tributario > Internazionale e dell'UE
Date Deposited: 30 Oct 2019 15:13
Last Modified: 30 Oct 2019 15:13
URI: http://novitafiscali.supsi.ch/id/eprint/848

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