International Taxation of Cloud Computing – Permanent Establishment, Treaty Characterization, and Transfer Pricing
by Alexander Weisser | 20/10/2020 | Administrative Law, Droit de l'internet, Technology Law, Tax Law, International Law, Public International Law
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this […]