How Long to Read International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing

How Long Does it Take to Read International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing?

It takes the average reader 8 hours and 49 minutes to read International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing by A. Weisser

Assuming a reading speed of 250 words per minute. Learn more

Description

Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profitt is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.

How long is International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing?

International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing by A. Weisser is 523 pages long, and a total of 132,319 words.

This makes it 177% the length of the average book. It also has 162% more words than the average book.

How Long Does it Take to Read International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing Aloud?

The average oral reading speed is 183 words per minute. This means it takes 12 hours and 3 minutes to read International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing aloud.

What Reading Level is International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing?

International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing is suitable for students ages 12 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing?

International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing by A. Weisser is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

To buy International Taxation of Cloud Computing : Permanent Establishment, Treaty Characterization, and Transfer Pricing by A. Weisser on Amazon click the button below.