1 / 31

Sales Tax on Services and Multistate Taxation of Software/Cloud Computing Providers & Users

Sales Tax on Services and Multistate Taxation of Software/Cloud Computing Providers & Users. Edward Bernert ( ebernert@bakerlaw.com ) Janette Lohman ( jlohman@thompsoncoburn.com ) Todd Whittaker ( todd.whittaker@franklin.edu ). What is cloud computing?. Cloud Computing - Definition.

ashby
Télécharger la présentation

Sales Tax on Services and Multistate Taxation of Software/Cloud Computing Providers & Users

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Sales Tax on Services and Multistate Taxation of Software/Cloud Computing Providers & Users Edward Bernert(ebernert@bakerlaw.com) Janette Lohman (jlohman@thompsoncoburn.com) Todd Whittaker (todd.whittaker@franklin.edu)

  2. What is cloud computing?

  3. Cloud Computing - Definition Image source http://www.entechcomputers.com/resources/what-is-cloud-computing/

  4. Cloud Computing - Definition Image source http://www.entechcomputers.com/resources/what-is-cloud-computing/

  5. Cloud Hype Cycle Software as a Service (SaaS) Infrastructure as a Service (IaaS) Platform as a Service (PaaS) Source: Gartner, 2012

  6. Three types • Infrastructure as a Service (IaaS) Image source http://strawdogs.files.wordpress.com/2009/08/spaghetti-bowl.jpg

  7. Three types • Platform as a Service (PaaS) Image source http://www.freedomdigitalnetworks.com/images/uploads/posts/images/offshore-platform-4.jpg

  8. Three types • Software as a Service (SaaS) Image source http://energyzarr.typepad.com/energyzarrnationalcom/2011/09/will-binary-communications-survive.html

  9. Pendulum swing ? ?

  10. How the Web Works

  11. How the Web Works • Browser sends HTTP request as text GET /article.pl?sid=06/12/19/2256259/ HTTP/1.1 Host: it.slashdot.org

  12. How the Web Works • Server sends back HTTP response This is a “document,” containing text, formatting, and display instructions. HTTP/1.1 200 OK Date: Thu, 21 Dec 2006 21:31:30 GMT Content-Type: text/html Content-Length: 1354 <html> <body> <h1>Should JavaScript Get More Respect?</h1> (more file contents) . . </body> </html>

  13. How the Web Works • Web browser examines document to identify and request other resources (e.g. images). • Place elements and display to user

  14. How the Web Works • Begs two questions: • Where is “the cloud?” • Where is “the software?”

  15. Where is “the cloud?” • Asking the question is against cloud principles

  16. Where is “the software?” • Is it a download? • Is it remote access? • Who runs it?

  17. Where is “the software?” A web browser doesn’t just display documents. It also runs programs written in a language called JavaScript.

  18. Where is “the software?” So, is this “the software?”

  19. Where is “the software?” What does this end do? So, is this “the software?”

  20. Where is “the software?” • Is it a download? • Is it remote access? • Who runs it? No. Some program code is downloaded, but it provides no value without the part that stays on the server. No. Parts run on the local machine as well as remotely. Not quite like timesharing. Probably the most important legal question.

  21. Who runs it?

  22. Who runs it?

  23. Who runs it?

  24. Who runs it?

  25. Who runs it?

  26. Who runs it?

  27. Who runs it?

  28. Who runs it?

  29. It’s a mess

  30. Questions?

  31. Download these slides! http://bit.ly/CloudTax2

More Related