Science and Technology Studies Commons^™

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 Changing Patterns Of Internet Usage, Christopher S. Yoo

All Faculty Scholarship

The Internet unquestionably represents one of the most important technological developments in recent history. It has revolutionized the way people communicate with one another and obtain information and created an unimaginable variety of commercial and leisure activities. Interestingly, many members of the engineering community often observe that the current network is ill-suited to handle the demands that end users are placing on it. Indeed, engineering researchers often describe the network as ossified and impervious to significant architectural change. As a result, both the U.S. and the European Commission are sponsoring “clean slate” projects to study how the Internet might be …