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Computer Engineering Commons

Open Access. Powered by Scholars. Published by Universities.®

2013

Computer and Systems Architecture

Faculty Scholarship at Penn Law

Taxing software in the cloud

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Full-Text Articles in Computer Engineering

The Taxation Of Cloud Computing And Digital Content, David Shakow Jul 2013

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship at Penn Law

“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 ...