Tax Implications of Cloud Computing - How Real Taxes Fit into Virtual Clouds

Journal
Author
Bal, A.M.
Country
European Union; Germany; International
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers the tax challenges encountered by both cloud operators and their customers, together with the implications of these challenges.