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The VAT treatment of cloud computing: legal issues and practical difficulties

Francesco Cannas

World Journal of VAT/GST2016https://doi.org/10.1080/20488432.2016.1236622article
ABDC C
Weight
0.44

What the paper says

In this contribution, the author deals with some selected legal and practical issues related to the VAT treatment of cloud computing technologies. Cloud computing is major a phase of development and expansion, and is likely to have new tax challenges in the future. In particular, in the first part of the contribution some aspects of the relationships between cloud computing and the ‘VAT concepts’ of fixed establishment and immovable property are discussed. In the second part, some practical issues deriving from the localisation and identification of the customer are presented with a special eye on the most recent OECD proposals.

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https://doi.org/https://doi.org/10.1080/20488432.2016.1236622

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@article{francesco2016,
  title        = {{The VAT treatment of cloud computing: legal issues and practical difficulties}},
  author       = {Francesco Cannas},
  journal      = {World Journal of VAT/GST},
  year         = {2016},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2016.1236622},
}

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The VAT treatment of cloud computing: legal issues and practical difficulties

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Evidence weight

0.44

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.23 × 0.4 = 0.09
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.