International Tax Issues in Cloud Computing
June 26 | 2:00 PM ET | 18:00 GMT
Host: Gretchen Sierra, Principal - Deloitte Tax LLP
1 Intermediate CPE Credit | Taxes
Use of cloud computing has grown pervasive in businesses across industries. But with its increasing use across international borders, what potential international tax challenges and considerations could it raise? We'll discuss:
- Income characterization and source of income issues, including the resulting withholding and consolidated foreign corporation (CFC) implications.
- Permanent establishment and effectively connected income issues under U.S. rules and OECD standards, including the relative importance of man vs. machine.
- Transfer pricing issues associated with the standard business models used in cloud computing.
- VAT and GST issues surrounding different business models, such as central contracting vs. local contacting.
Explore the international tax issues associated with cloud computing.
Life at Deloitte
People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.