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Cloud taxation issues and impacts - EY

2015 editionCloud taxation issues and impactsTop of MindIssues facing technology companiesTop of Mind2 Cloud taxation issues and impactsContents4 Cloud taxation issues and impacts5 Section I: Perspective on taxpayers8 Section II: Perspective on tax authorities11 Section III: Asking the right tax questions13 Section IV: Concluding thoughts14 EY offers a comprehensive Cloud tax guide16 Glossary of terms:16 Cloud terms17 Tax terms 17 Sources18 Global tax contacts This is a pivotal moment in global technology taxation , amid intense policy analysis of business model innovation in the Cloud . Companies need to consider how new, digital- era tax policy will change their risk profiles, operational efficiency and profitability.

As a linchpin of the global digital economy, cloud computing is now pervading business across all industries. But it is the technology companies that have not only created this transformational

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