In times of business globalization, cloud services have become a key element that allows remote data storage, management and processing.
As these technologies are implemented, significant consequences arise in both legal and tax contexts. A thorough understanding of these challenges requires not only technical knowledge of the services purchased, but also the ability to identify and understand the regulations that govern them.
How can we help you?
We provide comprehensive advice in all tax areas that may be related to the purchase of cloud services:
- Identification of purchased services in terms of the possibility of including them in tax costs of the current period (OPEX) or capitalizing them (CAPEX). Preparation of tax and accounting procedures.
- Identification of tax obligations in withholding tax,
- Assessment of a given cloud service model (infrastructure as a service (IaaS), platform as a service (PaaS) and software as a service (SaaS)) and determination of tax consequences,
- Analysis of the possibility of using the R&D or IP Box relief in relation to the created or implemented cloud solution,
- Analysis of IT contracts, in particular in terms of determining the place of taxation and the moment of tax liability, as well as analysis of tax compliance obligations,
- advice on the settlement of tax-deductible costs, acquisition/sale of rights to computer programs, IT services, databases, as well as tax verification of license agreements along with support services (advisory services for the supplier/intermediary (agent)/end-user),
- Determining the nature of transactions related to cloud software (service vs license).
- Analysis of the market nature of the cloud cost settlement model in the capital group, its operation and maintenance, as well as the level of remuneration for its provision – verification of risks in the current model or creation of a new model.
- Support regarding documentation and reporting obligations in the field of transfer pricing.
Korzyści dla klienta
Benefits for the customer:
Maintaining compliance with tax regulations, taking into account changes in law and current judicial practice. Effective minimization of the risk of changing the classification of transactions, questioning the settlement model or recognizing remuneration for cloud services as non-market.
Tax-efficient model for settling the costs of cloud services:
reducing administrative and tax burdens while ensuring market-oriented transaction.