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Title: Taxing the cloud: Una visió pràctica de la fiscalitat del núvol des de la perspectiva de la imposició internacional
Author: Rabasco Meneghetti, Anian
Tutor: Fernandez Amor, Jose Antonio
Keywords: taxation
international taxation
Issue Date: Feb-2020
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: The software as a service is a relatively new cloud-based software distribution model where the supplier is who manages the infrastructure, updates, systems and security. Hence the user switch from a perpetual license-based model to a subscription model where he pays a monthly subscription fee in exchange for this software. The localization of such services is, at least, difficult and confusing, especially where there is no physical transaction and a company can sell its software products worldwide with little or no effort, so there is the suggestion that this model, with its heavy reliance on intangible assets, facilitates tax avoidance and profit shifting to low-tax jurisdictions. The States and the supra-national entities (EU, OECD) are accordingly trying to adapt current legislation so taxing rights are fairly allocated in cross-border transactions. This case study analyses the tax implications of this new software distribution model, focusing its analysis in International Taxation. From the perspective of a United States-based company who wants to start making business in Spain, it covers the characterization of payments in exchange for software services in different selling arrangements, the consequences these arrangements would have regarding the Permanent Establishment status and finally the impacts it should have in Spanish Personal Income Tax and Corporate Income Tax when it comes to the locally resident companies. Besides this, this paper also deals with the Permanent Establishment Status of a computing server, enlightening when and how an automated computer server, regarding Spanish laws, can overcome the Permanent Establishment threshold and, thus, become a taxable nexus for the foreign enterprise in Spain.
Language: Catalan
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

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