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29 J. St. Tax'n 15 (2010-2011)
Taxation in the Cloud

handle is hein.journals/jrnsttax29 and id is 75 raw text is: January-February 20

Tax Trends

By Rock B. Cummings
Taxation in the Cloud

t's hardI
a close.
televisic
to retail. An
ads for Cle
with taxatic
hosted ASP
are becomi
wave. It's a
has already

near future.j
about taxabi

abo
be

a
st
A
fr(
ac

imagine that another year isdcoming to
s we transitioned from fall to winter the
advertisements changed from political
this year, it's likely you've seen several
id Services. If you've been struggling
issues surrounding hosted versus non-
odels, hang on because Cloud Services
j the next big information technology

safe bet that y
purchased Cl

seems l've beet
ut various Cloi
taxed. Tax prac
various types (
p an approacl
cific transactio
odel for delive
cture (hArda
 i e xamp oe
na Cloud Ser
itional servers.
here are orivate

n a  aCc U, anC
and public Cl
vendors that
orivate netwo

vari

all
rat

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Seri

he various trar
asked more ar
d Services am

f Cl
for

offeri
rmini

ns. The Cloud conce
ring scaable servic
be, software, etc.) v
wvoud d',be p-urchasi

jr cor

>any either

>r

I of
3act

>re tr(

Sunaerstana
order to de-
taxability of
is essentially
and or infra-
the internet.
data storage

Provider rather than bL

C

louds that
you can
r. Public

ac(
Cl

s-tnose t
ially by arn
r a variety
ess from t
auds are us

s in various locations,
DUS leves of data at
rs to a  a variet

lat are create
organizatior
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servi

on projects.
here are three broad categorie!
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mear
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facili

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Cl
a \/

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r

as a Service (PaaS) br
together that are necess

ternet or a
comprised
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ontrols that
or colabo-

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ings variou
ary to buil<

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on of

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TPA, MS.
ax Servic
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