Till Krummel
Cloud Computing im internationalen Steuerrecht
Eine dogmatische und normative Analyse
[Cloud Computing in International Tax Law. A Dogmatic and Normative Analysis.]
2022. 350 pages. Summary
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Summary
How can the business model of cloud computing, which is characterized by cross-border transactions, be classified in the system of international tax law? Till Krummel analyzes the current situation de lege lata and subjects it to a normative evaluation.