United States

Transfer Pricing Implications of Cloud Computing

Jan 17, 2013 | 02:00 PM EST
From KPMG TaxWatch

Cloud computing has created a new borderless business environment in which taxing authorities are doing their best to keep up with changes in technology. The global fluidity of cloud results in tax compliance risks in terms of evaluating the location of the cloud business and its customers and assessing intra-group cloud transactions in accordance with the arm's length principle. However it also provides opportunities for multinational groups providing cloud services, either internally or externally, to consider a tax efficient structure/strategy for the provision of such services.


This TaxWatch webcast is part of the continuing series of events highlighting the tax considerations inherent in adopting cloud computing for your business. During the webcast, members of KPMG's Economic and Valuation Services practice explore how the evolving environment of cloud computing fits with transfer pricing policy and practice. The discussion highlights the characterization of typical cloud intercompany transactions, transfer pricing methods, and potential transfer pricing risks and planning opportunities of the cloud.