Cloud computing and International Taxation

Scornos, Dina (2019) Cloud computing and International Taxation. Novità fiscali, 2019 (10). pp. 468-470. ISSN 2235-4573


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.

[img] Text
Scornos - Cloud computing and International Taxation.pdf

Download (78kB)
Official URL:
Item Type: Article
Subjects: Diritto tributario
Diritto tributario > Internazionale e dell'UE
Date Deposited: 30 Oct 2019 15:13
Last Modified: 03 Dec 2019 14:24

Actions (login required)

View Item View Item