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1、CloudandtaxCloudseverywhere,butwhataretheyandisthereasilverlining?CloudandtaxCloudseverywhere,butwhataretheyandisAtagloballevel,therearetwokeyparticipantsthereasilverlining?in cloudcomputing–theusersofcloudservices,Cloudcomputingisanevolutionofonlineservicesand the providersofcloudservices(wh
2、etherspecialistand deliverymodelsusingexistingtechnologies. It offersor holistic).Thetaximplicationsvaryforboth,andvarybusinessesaflexibleandscalablewaytoquicklyevenmorebetweenspecialistcloudserviceproviders.outsourceITfunctionstothirdpartyproviders,Whilethefocusofthisarticleisontheusersofas
3、well as usingapowerfulmediumtoconductcloud services,therearesignificanttaxconsiderationsa borderlessbusiness.forspecialistprovidersofinfrastructure,software,Broadly,itisatermusedtodescribeapoolofsharedplatforms, or‘businessservices’.resources,bothhardwareandsoftware,whichisavailableBenefitson
4、demand.Itisofcoursescalable,andaccessibleanywhereintheworldwithanInternetconnection.ThebenefitsforabusinessmovingtothecloudcanCloudscanbepublic,private,community-based,be significant,butthereareanumberofimportantor hybrid.Typically,cloudsareona‘pay-as-you-go’,issuesthatneedtobeconsidered.Taxc
5、onsiderationsor‘asneeded’basis,withanyunusedresourcesscaledareoftenoverlookeddespitetheirmaterialeffectondownandshiftedbackintothepoolforotherstouse.thebusinesscase.AsignificantadvantageofabusinessmovingitsITcapabilitytothecloudisthereductionofphysicalIThardwareandmaintenancerequiredtorunTher
6、earesignificantITinfrastructure.Thecapitalexpendituresavingscanbeputtowardsoperationalexpenditurewhichmaybetaxtaxconsiderationsdeductible.However,therearetaxissuesthatrequirefor specialistproviderscarefulconsideration.ofinfrastructure,Thisarticlewillfocusonthetaximplicationsoftwocloudcomputin
7、gscenarios:software,platforms, •Shiftingtothecloudor‘businessservices’•Runningabusinessinthecloud.1ShiftingtothecloudWhywouldyoumove?Amajorplusforabusinessusingthecloudistheabilitytoscaleupordownasneededrelativelyquickly.AvoidITinfrastructure