跨境云计算的国际税收问题

International Tax Issues concerning the Cross-border Cloud Computing

跨境云计算商业模式从概念到实践都引发了国际税收管辖权的冲突,给常设机构的认定、利润归属以及收入来源国的税收管理带来了前所未有的挑战。本文旨在梳理云计算的基本概念和主要模式,分析现行国际税收框架和范式在跨境云计算模式中的有限适用性,并对未来云计算的征税模式进行展望。

The business model of cross-border cloud computing has triggered the conflicts of international tax jurisdiction conceptually and practically, and also brought unprecedented challenges to the identification of PE, the attribution of profits and tax administration of source country. This paper aims to explain the basic concept of cloud computing and primary models, and then analyzes the limited applicability of current international tax framework and paradigm in cross-border cloud computing, and finally brings up the prospect to the taxation model of Cloud computing in future.