Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/213961 
Year of Publication: 
2013
Citation: 
[Journal:] Internet Policy Review [ISSN:] 2197-6775 [Volume:] 2 [Issue:] 2 [Publisher:] Alexander von Humboldt Institute for Internet and Society [Place:] Berlin [Year:] 2013 [Pages:] 1-7
Publisher: 
Alexander von Humboldt Institute for Internet and Society, Berlin
Abstract: 
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 jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.
Subjects: 
Taxing
Cloud services
Apple
Google
Amazon
Facebook
Twitter
France
Cloud
Cloud computing
Taxation
Fiscality
Data protection
Data collection
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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