to deliver goods and services and realize a profit. Cloud computing is the newest mechanism to deliver IT goods and … offshore. The OECD coined the term Base Erosion Profit Shifting, or BEPS, to describe this issue. Cloud computing is the most …, however, for purposes of this paper, it will focus on BEPS as it pertains to Cloud Computing to highlight some of the major …

patchwork approaches towards determining taxability. Rather than supplement or amend state tax codes to address cloud computing …

cloud computing. The paper examines the effects of European data protection directive on the task distribution between …

Widespread use of cloud computing and other off-shore hosting and processing arrangements make regulation of cross … border data one of the most significant issues for regulators around the world. Cloud computing has made data storage and … regulation in the context of cloud computing, with a focus on transaction identity and the other personal information which make …

Cloud Computing represents innovation, a new wave of standard IT resources, measurable, offered "via a network", meant … to change the IT landscape in the business world. Cloud computing offers to small and medium businesses (SMBs) computing … Cloud Computing services and shows that the system between IT service suppliers and their clients, the SMBs will change …