ii) Specifics of public institutions a) Legal and regulatory issues Cloud service providers locate their data centers in geographic locations that are advantageous for them. In most cases the contractors of these services are not imported with the location, since they deliver the agreed quality of service. However, for a…
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Introduction A cloud computer as a service is not a new idea. In 1961 the scientist John McCarthy foresaw that “computing must, one day, be organized as a public service, such as the telephone system[1] .” Also, since the 1990s, the public has access to utilities based on the Internet,…
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In recent months, in very diverse circumstances, including in the talks that often precede the start of a work meeting to create space for all participants to arrive, and that also cover the weather, the daily political gossip or entertainment that occupy more headlines than they should, or advances and…
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The Interim Report of the OECD Task Force on the Digital Economy, released on march 15th 2018, summarizes the works[1] already done on this topic following the tax challenges identified in the 2015 BEPS Action 1 Report, the implementation and impact of the BEPS package in this area, the uncoordinated…
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The so-called collaborative economy is one of the economic sectors born under the digitalisation of the economy which has, in recent times, generated interest for its tax implications. As to what we can include in this concept, the definitions are varied and include different economic activities, but to simplify we…
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The VII Tax Studies Network meeting of the Inter-American Center of Tax Administrations (CIAT) was held on February 26 and 27, 2018, at the facilities of the Escola de Administração Fazendária (ESAF) located in Brasilia, Brazil. This meeting was sponsored by the German Agency for International Cooperation (GIZ), with the…
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