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Transfer Pricing The Cloud
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Book Synopsis Dealing Effectively with the Challenges of Transfer Pricing by : OECD
Download or read book Dealing Effectively with the Challenges of Transfer Pricing written by OECD and published by OECD Publishing. This book was released on 2012-01-18 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report addresses the practical administration of transfer pricing programmes by tax administrations.
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by : OECD
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Book Synopsis Transfer Pricing Handbook by : Robert Feinschreiber
Download or read book Transfer Pricing Handbook written by Robert Feinschreiber and published by John Wiley & Sons. This book was released on 2001 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplement updates the core volumes, Feinschreiber/Transfer Pricing Handbook, Third Edition (ISBN 0471-406619) and Transfer Pricing International: A Country by Country Guide (ISBN 0471-385239).
Book Synopsis Secure Cloud Computing by : Sushil Jajodia
Download or read book Secure Cloud Computing written by Sushil Jajodia and published by Springer Science & Business Media. This book was released on 2014-01-23 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a range of cloud computing security challenges and promising solution paths. The first two chapters focus on practical considerations of cloud computing. In Chapter 1, Chandramouli, Iorga, and Chokani describe the evolution of cloud computing and the current state of practice, followed by the challenges of cryptographic key management in the cloud. In Chapter 2, Chen and Sion present a dollar cost model of cloud computing and explore the economic viability of cloud computing with and without security mechanisms involving cryptographic mechanisms. The next two chapters address security issues of the cloud infrastructure. In Chapter 3, Szefer and Lee describe a hardware-enhanced security architecture that protects the confidentiality and integrity of a virtual machine’s memory from an untrusted or malicious hypervisor. In Chapter 4, Tsugawa et al. discuss the security issues introduced when Software-Defined Networking (SDN) is deployed within and across clouds. Chapters 5-9 focus on the protection of data stored in the cloud. In Chapter 5, Wang et al. present two storage isolation schemes that enable cloud users with high security requirements to verify that their disk storage is isolated from some or all other users, without any cooperation from cloud service providers. In Chapter 6, De Capitani di Vimercati, Foresti, and Samarati describe emerging approaches for protecting data stored externally and for enforcing fine-grained and selective accesses on them, and illustrate how the combination of these approaches can introduce new privacy risks. In Chapter 7, Le, Kant, and Jajodia explore data access challenges in collaborative enterprise computing environments where multiple parties formulate their own authorization rules, and discuss the problems of rule consistency, enforcement, and dynamic updates. In Chapter 8, Smith et al. address key challenges to the practical realization of a system that supports query execution over remote encrypted data without exposing decryption keys or plaintext at the server. In Chapter 9, Sun et al. provide an overview of secure search techniques over encrypted data, and then elaborate on a scheme that can achieve privacy-preserving multi-keyword text search. The next three chapters focus on the secure deployment of computations to the cloud. In Chapter 10, Oktay el al. present a risk-based approach for workload partitioning in hybrid clouds that selectively outsources data and computation based on their level of sensitivity. The chapter also describes a vulnerability assessment framework for cloud computing environments. In Chapter 11, Albanese et al. present a solution for deploying a mission in the cloud while minimizing the mission’s exposure to known vulnerabilities, and a cost-effective approach to harden the computational resources selected to support the mission. In Chapter 12, Kontaxis et al. describe a system that generates computational decoys to introduce uncertainty and deceive adversaries as to which data and computation is legitimate. The last section of the book addresses issues related to security monitoring and system resilience. In Chapter 13, Zhou presents a secure, provenance-based capability that captures dependencies between system states, tracks state changes over time, and that answers attribution questions about the existence, or change, of a system’s state at a given time. In Chapter 14, Wu et al. present a monitoring capability for multicore architectures that runs monitoring threads concurrently with user or kernel code to constantly check for security violations. Finally, in Chapter 15, Hasan Cam describes how to manage the risk and resilience of cyber-physical systems by employing controllability and observability techniques for linear and non-linear systems.
Book Synopsis Tax and Technology by : Annika Streicher
Download or read book Tax and Technology written by Annika Streicher and published by Linde Verlag GmbH. This book was released on 2023-10-13 with total page 683 pages. Available in PDF, EPUB and Kindle. Book excerpt: The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.
Book Synopsis Cloud Computing and Services Science by : Markus Helfert
Download or read book Cloud Computing and Services Science written by Markus Helfert and published by Springer. This book was released on 2017-07-18 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes extended, revised and selected papers from the 6th International Conference on Cloud Computing and Services Science, CLOSER 2016, held in Rome, Italy, in April 2016. The 16 papers presented in this volume were carefully reviewed and selected from a total of 123 submissions. The volume also contains two invited papers. CLOSER 2016 focused on the emerging area of cloud computing, inspired by recent advances related to infrastructures, operations, and service availability through global networks. It also studied the influence of service science in this area.
Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Book Synopsis Advanced Introduction to International Tax Law by : Reuven S. Avi-Yonah
Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2019 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Book Synopsis In the Hurricane's Eye by : Raymond VERNON
Download or read book In the Hurricane's Eye written by Raymond VERNON and published by Harvard University Press. This book was released on 2009-06-30 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world's multinational enterprises face a spell of rough weather, political economist Ray Vernon argues, not only from the host countries in which they have established their subsidiaries, but also from their home countries. Such enterprises--a few thousand in number, including Microsoft, Toyota, IBM, Siemens, Samsung, and others--now generate about half of the world's industrial output and half of the world's foreign trade; so any change in the relatively benign climate in which they have operated over the past decade will create serious tensions in international economic relations. The warnings of such a change are already here. In the United States, interests such as labor are increasingly hostile to what they see as the costs and uncertainties of an open economy. In Europe, those who want to preserve the social safety net and those who feel that the net must be dismantled are increasingly at odds. In Japan, the talk of hollowing out takes on a new urgency as the country's lifetime employment practices are threatened and as public and private institutions are subjected to unaccustomed stress. The tendency of multinationals in different countries to find common cause in open markets, strong patents and trademarks, and international technical standards has been viewed as a loss of national sovereignty and a weakening of the nation-state system, producing hostile reactions in home countries. The challenge for policy makers, Vernon argues, is to bridge the quite different regimes of the multinational enterprise and the nation-state. Both have a major role to play, and yet must make basic changes in their practices and policies to accommodate each other.
Book Synopsis International Taxation of Banking by : John Abrahamson
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Book Synopsis Encyclopedia of Organizational Knowledge, Administration, and Technology by : Khosrow-Pour D.B.A., Mehdi
Download or read book Encyclopedia of Organizational Knowledge, Administration, and Technology written by Khosrow-Pour D.B.A., Mehdi and published by IGI Global. This book was released on 2020-09-29 with total page 2734 pages. Available in PDF, EPUB and Kindle. Book excerpt: For any organization to be successful, it must operate in such a manner that knowledge and information, human resources, and technology are continually taken into consideration and managed effectively. Business concepts are always present regardless of the field or industry – in education, government, healthcare, not-for-profit, engineering, hospitality/tourism, among others. Maintaining organizational awareness and a strategic frame of mind is critical to meeting goals, gaining competitive advantage, and ultimately ensuring sustainability. The Encyclopedia of Organizational Knowledge, Administration, and Technology is an inaugural five-volume publication that offers 193 completely new and previously unpublished articles authored by leading experts on the latest concepts, issues, challenges, innovations, and opportunities covering all aspects of modern organizations. Moreover, it is comprised of content that highlights major breakthroughs, discoveries, and authoritative research results as they pertain to all aspects of organizational growth and development including methodologies that can help companies thrive and analytical tools that assess an organization’s internal health and performance. Insights are offered in key topics such as organizational structure, strategic leadership, information technology management, and business analytics, among others. The knowledge compiled in this publication is designed for entrepreneurs, managers, executives, investors, economic analysts, computer engineers, software programmers, human resource departments, and other industry professionals seeking to understand the latest tools to emerge from this field and who are looking to incorporate them in their practice. Additionally, academicians, researchers, and students in fields that include but are not limited to business, management science, organizational development, entrepreneurship, sociology, corporate psychology, computer science, and information technology will benefit from the research compiled within this publication.
Book Synopsis Crafting and Shaping Knowledge Worker Services in the Information Economy by : Keith Sherringham
Download or read book Crafting and Shaping Knowledge Worker Services in the Information Economy written by Keith Sherringham and published by Springer Nature. This book was released on 2020-02-12 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a hands-on approach to prepare businesses for managing the impact of technology transformation by the pragmatic, consistent, and persistent application of proven business principles and practices. Technology is rapidly transforming our businesses and our society. Knowledge worker roles are being impacted, and as operations are being automated, business models are changing as the use of cloud-based services lowers costs and provides flexibility. This book provides a guide towards managing the environment of uncertainly caused by the rapid changes in technology by combining strategy and leadership to influence the environment, instil the right behaviours, and strengthen the skills that will enable businesses to be adaptive, responsive, and resilient.
Book Synopsis Handbook of Cloud Computing by : Nayyar Dr. Anand
Download or read book Handbook of Cloud Computing written by Nayyar Dr. Anand and published by BPB Publications. This book was released on 2019-09-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Great POSSIBILITIES and high future prospects to become ten times folds in the near FUTUREKey features Comprehensively gives clear picture of current state-of-the-art aspect of cloud computing by elaborating terminologies, models and other related terms. Enlightens all major players in Cloud Computing industry providing services in terms of SaaS, PaaS and IaaS. Highlights Cloud Computing Simulators, Security Aspect and Resource Allocation. In-depth presentation with well-illustrated diagrams and simple to understand technical concepts of cloud. Description The book "e;Handbook of Cloud Computing"e; provides the latest and in-depth information of this relatively new and another platform for scientific computing which has great possibilities and high future prospects to become ten folds in near future. The book covers in comprehensive manner all aspects and terminologies associated with cloud computing like SaaS, PaaS and IaaS and also elaborates almost every cloud computing service model.The book highlights several other aspects of cloud computing like Security, Resource allocation, Simulation Platforms and futuristic trend i.e. Mobile cloud computing. The book will benefit all the readers with all in-depth technical information which is required to understand current and futuristic concepts of cloud computing. No prior knowledge of cloud computing or any of its related technology is required in reading this book. What will you learn Cloud Computing, Virtualisation Software as a Service, Platform as a Service, Infrastructure as a Service Data in Cloud and its Security Cloud Computing - Simulation, Mobile Cloud Computing Specific Cloud Service Models Resource Allocation in Cloud Computing Who this book is for Students of Polytechnic Diploma Classes- Computer Science/ Information Technology Graduate Students- Computer Science/ CSE / IT/ Computer Applications Master Class Students-Msc (CS/IT)/ MCA/ M.Phil, M.Tech, M.S. Researcher's-Ph.D Research Scholars doing work in Virtualization, Cloud Computing and Cloud Security Industry Professionals- Preparing for Certifications, Implementing Cloud Computing and even working on Cloud Security Table of contents1. Introduction to Cloud Computing2. Virtualisation3. Software as a Service4. Platform as a Service5. Infrastructure as a Service6. Data in Cloud7. Cloud Security 8. Cloud Computing - Simulation9. Specific Cloud Service Models10. Resource Allocation in Cloud Computing11. Mobile Cloud Computing About the authorDr. Anand Nayyar received Ph.D (Computer Science) in Wireless Sensor Networks and Swarm Intelligence. Presently he is working in Graduate School, Duy Tan University, Da Nang, Vietnam. He has total of fourteen Years of Teaching, Research and Consultancy experience with more than 250 Research Papers in various International Conferences and highly reputed journals. He is certified Professional with more than 75 certificates and member of 50 Professional Organizations. He is acting as "e;ACM DISTINGUISHED SPEAKER"e;
Book Synopsis The Cloud-to-Thing Continuum by : Theo Lynn
Download or read book The Cloud-to-Thing Continuum written by Theo Lynn and published by Springer Nature. This book was released on 2020-07-07 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet of Things offers massive societal and economic opportunities while at the same time significant challenges, not least the delivery and management of the technical infrastructure underpinning it, the deluge of data generated from it, ensuring privacy and security, and capturing value from it. This Open Access Pivot explores these challenges, presenting the state of the art and future directions for research but also frameworks for making sense of this complex area. This book provides a variety of perspectives on how technology innovations such as fog, edge and dew computing, 5G networks, and distributed intelligence are making us rethink conventional cloud computing to support the Internet of Things. Much of this book focuses on technical aspects of the Internet of Things, however, clear methodologies for mapping the business value of the Internet of Things are still missing. We provide a value mapping framework for the Internet of Things to address this gap. While there is much hype about theInternet of Things, we have yet to reach the tipping point. As such, this book provides a timely entrée for higher education educators, researchers and students, industry and policy makers on the technologies that promise to reshape how society interacts and operates.
Book Synopsis Enterprise Cloud Strategy by : Barry Briggs
Download or read book Enterprise Cloud Strategy written by Barry Briggs and published by Microsoft Press. This book was released on 2016-01-07 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do you start? How should you build a plan for cloud migration for your entire portfolio? How will your organization be affected by these changes? This book, based on real-world cloud experiences by enterprise IT teams, seeks to provide the answers to these questions. Here, you’ll see what makes the cloud so compelling to enterprises; with which applications you should start your cloud journey; how your organization will change, and how skill sets will evolve; how to measure progress; how to think about security, compliance, and business buy-in; and how to exploit the ever-growing feature set that the cloud offers to gain strategic and competitive advantage.
Book Synopsis Cloud Computing in Ocean and Atmospheric Sciences by : Tiffany C Vance
Download or read book Cloud Computing in Ocean and Atmospheric Sciences written by Tiffany C Vance and published by Elsevier. This book was released on 2016-03-24 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cloud Computing in Ocean and Atmospheric Sciences provides the latest information on this relatively new platform for scientific computing, which has great possibilities and challenges, including pricing and deployments costs and applications that are often presented as primarily business oriented. In addition, scientific users may be very familiar with these types of models and applications, but relatively unfamiliar with the intricacies of the hardware platforms they use. The book provides a range of practical examples of cloud applications that are written to be accessible to practitioners, researchers, and students in affiliated fields. By providing general information on the use of the cloud for oceanographic and atmospheric computing, as well as examples of specific applications, this book encourages and educates potential users of the cloud. The chapters provide an introduction to the practical aspects of deploying in the cloud, also providing examples of workflows and techniques that can be reused in new projects. - Provides real examples that help new users quickly understand the cloud and provide guidance for new projects - Presents proof of the usability of the techniques and a clear path to adoption of the techniques by other researchers - Includes real research and development examples - that are ideal for cloud computing adopters in ocean and atmospheric domains
Download or read book Cloud Computing written by Thomas Erl and published by Pearson Education. This book was released on 2013 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes cloud computing as a service that is "highly scalable" and operates in "a resilient environment". The authors emphasize architectural layers and models - but also business and security factors.
