Bulletin for international taxation · 2012 · 13 citations · 0 references
ComputingCloud ComputingInformation TechnologyCloud InfrastructureTaxationVirtualizationCloud BillingCloud Computing AdoptionCloud Infrastructure AdministrationCloud Infrastructure DesignCloud Pricing ModelsCloud VirtualizationChallenges To Tax AssessmentsCloud Computing GovernanceCloud Computing ResourcesCloud Computing SystemsCloud Computing TaxationDigital TaxationOperatorsTaxation Of Applications
In this article, the author considers the tax challenges encountered by both cloud operators and their customers, together with the implications of these challenges.