Taxing the cloud: introducing a new taxation system on data collection?
Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdi...
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| Format: | Article |
| Language: | English |
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Alexander von Humboldt Institute for Internet and Society
2013-05-01
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| Series: | Internet Policy Review |
| Online Access: | https://policyreview.info/node/124 |