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- Architectural features (1)
- Cloud computing (1)
- Collecting tax judgments in foreign court (1)
- Communications (1)
- Computer science (1)
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- Data plane enabling policy enforcement (1)
- Defining a permanent establishment (1)
- Economic & policy implications (1)
- Foreign income taxation (1)
- Hosting out-of-state servers (1)
- Income allocation among jurisdictions (1)
- International transactions (1)
- Internet sales (1)
- Int’l tax neutrality (1)
- NCore (1)
- NEBULA virtual & extensible networking techniques (1)
- New control plane architecture (1)
- Nexus (1)
- Reliable routing system & data center interconnect (1)
- State & federal taxation (1)
- Taxing software in the cloud (1)
Articles 1 - 2 of 2
Full-Text Articles in Computer Engineering
The Taxation Of Cloud Computing And Digital Content, David Shakow
The Taxation Of Cloud Computing And Digital Content, David Shakow
All Faculty Scholarship
“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.
My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions. …
The Nebula Future Internet Architecture, Christopher S. Yoo, Ken Birman, Robert Broberg, Matthew Caesar, Douglas Comer, Chase Cotton, Michael J. Freed, Andreas Haeberlen, Zachary G. Ives, Arvind Krishnamurthy, William Lehr, Boon Thau Loo, David Mazieres, Antonio Nicolosi, Jonathan M. Smith, Ion Stoica, Robbert Van Renesse, Michael Walfish, Hakim Weatherspoon
The Nebula Future Internet Architecture, Christopher S. Yoo, Ken Birman, Robert Broberg, Matthew Caesar, Douglas Comer, Chase Cotton, Michael J. Freed, Andreas Haeberlen, Zachary G. Ives, Arvind Krishnamurthy, William Lehr, Boon Thau Loo, David Mazieres, Antonio Nicolosi, Jonathan M. Smith, Ion Stoica, Robbert Van Renesse, Michael Walfish, Hakim Weatherspoon
All Faculty Scholarship
NEBULA is a proposal for a Future Internet Architecture. It is based on the assumptions that: (1) cloud computing will comprise an increasing fraction of the application workload offered to an Internet, and (2) that access to cloud computing resources will demand new architectural features from a network. Features that we have identified include dependability, security, flexibility and extensibility, the entirety of which constitute resilience. NEBULA provides resilient networking services using ultrareliable routers, an extensible control plane and use of multiple paths upon which arbitrary policies may be enforced. We report on a prototype system, Zodiac, that incorporates these latter …