Impact And Countermeasures Of Multinational Cloud Services On Income Tax Jurisdiction

Cross-border cloud service is an innovative business model, it has many fundamental particularities that it is different from traditional industries, diversity of types of service make it difficult to define the service income, virtual form and digital content of Cross-border cloud service formed strong impacts on principle of permanent establishment and source jurisdiction.Income tax jurisdiction system that suitable for traditional industries is not a Skeleton Key.Only if income tax jurisdiction system have changed,it can be applied to Cross-border cloud service.The structure of this treatise is from chief to branch.The first,review the basic concepts of cross-border cloud service and the challenges of cross-border cloud service’s particularity on income tax jurisdiction.The second,analyse this three challenges specifically,and discusse the legal countermeasures that can be taken.The last,search the measures we can taken that based on the development opportunities of cross-border cloud service.The main contents of each chapter are as follows:The first chapter is about the overview of the impact of cross-border cloud service on income tax jurisdiction. First, give a brief introduction of the concepts of cross-border cloud service,characteristics and classification. Second, analyse the particularity of cross-border cloud service. Last,concluded the impact of the special nature of cross-border cloud services on income tax jurisdiction. The second chapter is about a detailed analysis of the impact and challenges of cross-border cloud service on income tax jurisdiction, and made a related legal countermeasures. The first part is about the definition of income of cross-border cloud service. The second part is about the impact of cross-border cloud service’s virtuality on the permanent establishment principle. The last part is about the challenge of cross-border cloud service’s digital trading content on source jurisdiction. The third chapter concluded what tactics our country should taken based on the development of cross-border cloud service.