Is cloud computing challenging the concept of permanent establishment?.

      Аннотация: In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between traditional international tax law concepts and theories, with particular reference to the concept of permanent establishment that is being constantly challenged by this new virtual reality. It is proposed a broad review of the PE concept and criteria in order to accommodate the new conflicts.

Ключевые слова: Cloud Computing, Data, Double Tax Treaty, income tax, International Tax, OECD, taxation, permanent establishment, BEPS action 1