FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2561481493> ?p ?o ?g. }

• W2561481493 abstract "The risk of corporate income tax erosion in the wake of the Information Technology (IT) Revolution was, until the latter part of the 20th century, a minor issue. The IT Revolution that began in the previous century is continuing to make advances that affect the global economy. Cloud Computing technology, otherwise known as The Cloud, is a subset of IT. The Cloud is currently disrupting the business industry, since corporations and customers can be located in multiple jurisdictions. This imposes very serious challenges to the principles laid out in the international tax regime, both in the U.S tax code and in international tax treaties. Cloud computing allows an organization to decentralize its IT infrastructure by distributing its network servers around the world, while keeping the command and control of these servers easily accessible from any Internet-connected device using a standard browser. Today, cloud computing technology is forcing decision-makers to determine how to deal with the critical taxation challenges resulting from a problem that has not been addressed for many years. The international tax system was designed to conform to the business environment of the early 20th century, when all taxation was based on physical objects, and the location of the parties was crystal clear. Founded on principles of simplicity, it could be presumed that in the eyes of the law “what you saw was what you got”. This presumption was already proved wrong in 1942 , during a case involving a radio station broadcasting American advertisements from Mexico to a U.S audience, where neither the type of income nor the location was clear. Yet, for decades, the United States and other countries continued to ignore the jurisdiction problems, which only intensified over time. The time has come to modify the outdated rules that have dominated the tax system since the beginning of the 20th century, and to establish new principles to maintain the international consensus for taxation. The question of whether the international tax system can continue to operate in its current form takes center stage in this discussion. While this article provides an analysis for the taxation of cloud computing, it also provides principles that will be helpful for the taxation of digital activities in general. In addition, we will study optional frameworks and propose suggestions for the taxation of cloud computing under the U.S. Code, coupled with a discussion of the taxation of cloud computing under international conventions." @default.
• W2561481493 created "2017-01-06" @default.
• W2561481493 creator A5072562729 @default.
• W2561481493 date "2015-01-01" @default.
• W2561481493 modified "2023-09-27" @default.
• W2561481493 title "Loud IT and Tax IT: A Suggested Framework for the Taxation of Cloud Computing" @default.
• W2561481493 doi "https://doi.org/10.2139/ssrn.2851690" @default.
• W2561481493 hasPublicationYear "2015" @default.
• W2561481493 type Work @default.
• W2561481493 sameAs 2561481493 @default.
• W2561481493 citedByCount "0" @default.
• W2561481493 crossrefType "journal-article" @default.
• W2561481493 hasAuthorship W2561481493A5072562729 @default.
• W2561481493 hasConcept C10138342 @default.
• W2561481493 hasConcept C136764020 @default.
• W2561481493 hasConcept C144133560 @default.
• W2561481493 hasConcept C17744445 @default.
• W2561481493 hasConcept C184842701 @default.
• W2561481493 hasConcept C199539241 @default.
• W2561481493 hasConcept C38652104 @default.
• W2561481493 hasConcept C41008148 @default.
• W2561481493 hasConcept C51303962 @default.
• W2561481493 hasConcept C55674860 @default.
• W2561481493 hasConcept C79974875 @default.
• W2561481493 hasConcept C93996380 @default.
• W2561481493 hasConceptScore W2561481493C10138342 @default.
• W2561481493 hasConceptScore W2561481493C136764020 @default.
• W2561481493 hasConceptScore W2561481493C144133560 @default.
• W2561481493 hasConceptScore W2561481493C17744445 @default.
• W2561481493 hasConceptScore W2561481493C184842701 @default.
• W2561481493 hasConceptScore W2561481493C199539241 @default.
• W2561481493 hasConceptScore W2561481493C38652104 @default.
• W2561481493 hasConceptScore W2561481493C41008148 @default.
• W2561481493 hasConceptScore W2561481493C51303962 @default.
• W2561481493 hasConceptScore W2561481493C55674860 @default.
• W2561481493 hasConceptScore W2561481493C79974875 @default.
• W2561481493 hasConceptScore W2561481493C93996380 @default.
• W2561481493 hasLocation W25614814931 @default.
• W2561481493 hasOpenAccess W2561481493 @default.
• W2561481493 hasPrimaryLocation W25614814931 @default.
• W2561481493 hasRelatedWork W151026739 @default.
• W2561481493 hasRelatedWork W170208576 @default.
• W2561481493 hasRelatedWork W1980933478 @default.
• W2561481493 hasRelatedWork W1988923846 @default.
• W2561481493 hasRelatedWork W2021418396 @default.
• W2561481493 hasRelatedWork W2049798751 @default.
• W2561481493 hasRelatedWork W2151485206 @default.
• W2561481493 hasRelatedWork W2529433000 @default.
• W2561481493 hasRelatedWork W2587204457 @default.
• W2561481493 hasRelatedWork W2762749183 @default.
• W2561481493 hasRelatedWork W2778474253 @default.
• W2561481493 hasRelatedWork W2902259308 @default.
• W2561481493 hasRelatedWork W294904672 @default.
• W2561481493 hasRelatedWork W3003527166 @default.
• W2561481493 hasRelatedWork W3009176497 @default.
• W2561481493 hasRelatedWork W3119239144 @default.
• W2561481493 hasRelatedWork W3151630077 @default.
• W2561481493 hasRelatedWork W94532446 @default.
• W2561481493 hasRelatedWork W97248492 @default.
• W2561481493 hasRelatedWork W2997625331 @default.
• W2561481493 isParatext "false" @default.
• W2561481493 isRetracted "false" @default.
• W2561481493 magId "2561481493" @default.
• W2561481493 workType "article" @default.