As cloud computing is achieving increased popularity, concerns are being voiced about the security. Cloud computing has leveraged users from hardware requirements, while reducing overall client side requirements and complexity. The authors integrate an awareness of application and technology trends that are shaping the future of computing. Further, it is a network of connected devices which are accessible to users allowing flexibility and cost savings due to economies of scale and accessibility. This document presents the nist cloud computing reference architecture ra and taxonomy tax that will accurately communicate the components and offerings of cloud computing. Accessing taxable canned software is taxable when the user is located in pennsylvania. Consultants, pacs cloud computing worldwide by countries datamart 2012, 2011. Cloud computing represents a more utilityoriented computing platform based on capabilities provided by the internet. Idc 2012 quantitative estimates of the demand for cloud computing in europe and the likely. Federal tax information fti in a cloud environment including authentication and.
Security and security and privacy issues in cloud computing. The texas director of tax administration issued a ruling in response to a companys questions concerning cloud computing services and texas sales and use tax. Safeguards for protecting federal tax returns and return information pdf. And for technology companies, this means that cloud tax issues and impacts are plentiful, complex and significant. Security in the cloud is a partnership microsoft s trusted cloud principles you own your data and identities and the responsibility for protecting them, the security of your onpremises resources, and the security of cloud components you control varies by service type. Securing software as a service model of cloud computing arxiv. A closer look at sales and use taxation of the cloud. Pdf cloud computing security issues, challenges and solution. Facts according to your letter, the terms, cloud computing and digital content refer to a variety of software products and services that use a server infrastructure and are accessed and used by end users using computer devices. In the conduct of its business, taxpayer uses cloud computing. Unleashing the potential of cloud computing in europe. In the conduct of its business, taxpayer uses cloud computing in two distinct ways. Some states may treat a cloud offering as a nontaxable service while others may tax the offering as tangible personal property or a taxable enumerated service.
But given the ongoing questions, we believe there is a need to explore the specific issues around cloud security in a similarly comprehensive fashion. Iafrate kranz, cpa, jd, founder and managing member of industry sales. Sales tax issues for computer software and cloud computing. The internal revenue service does not have a cloud strategy and did not adhere to federal policy. Development of liabilities to pay tax to local authorities as a result of. Pdf security and privacy in cloud computing researchgate. In particular, we discuss three critical challenges. Solutions of cloud computing security issues jahangeer qadiree 1, mohd ilyas maqbool 2 research scholar 1 aisect university institute of science and technology india abstract cloud computing is a model which uses the mixture concept of softwareasaservice and utility computing. Software as a service saas in the tax and accounting profession overview software as a service saas, which is often referred to as cloud computing, is getting a lot of attention in the tax and accounting profession and in the accounting press for a number of reasons, including. The low cost of cloud computing and its dynamic scaling renders it an innovation driver for small. The 2009 risk assessment is still one of the most downloaded papers on the enisa website. Pdf cloud computing transforms the way information technology it is. Cloud computing refers to both the applications delivered as services over.
Sut12002 transfer of collected sales tax to electric generators and natural gas suppliers. Cloud computing environment internal revenue service. Pdf security issues in cloud environments a survey. The taxation of cloud computing varies from state to state based on the type of cloud service offering the consumer purchases.
Cloud computing 28 november 2012 vered kirshner, tax partner, pwc israel omri yaniv, international tax partner, pwc israel. Automatic software updates on a global average, in 2010, online companies spent 18 working days per month managing onsite security alone. If remotely accessed software is used at more than one location and at the time. At the same time, the cloud computing market and its customers have changed over time and this changes our perspective on cloud computing security. Security and privacy challenges in cloud computing. What are the sales and use tax consequences of accessing taxable canned. Cloud computing, cloud computing security, data integrity, cloud threads, cloud risks 1. License fees for remotely accessed prewritten software are taxable if the purchased software is used in utah. The move to cloud computing is similar to the earlier shift from. Fedramp consists of a subset of nist 80053 security controls targeted towards cloud provider and customer security requirements. According to your letter, the terms, cloud computing and digital content. There are several different definitions of cloud computing, but all of them agree on how to provide services to users of the network. Irs office of safeguards technical assistance memorandum. Cloud computing, software as a service, security challenges.
This second book in the series, the white book of cloud security. The sat uses cloud services since 2012, with the azure provider, especially to. Whether public, private, or hybrid, cloud computing is becoming an increasingly integral part of many companies business and technology strategy. Computer and information security handbook, third edition, provides the most current and complete reference on computer security available in one volume. Some states may treat a cloud offering as a nontaxable service while others may tax the offering as tangible personal property or a taxable. Cloud computing and cloud services purpose in october 2012, the 12th global symposium for regulators of international telecommunications union itu issued the best practice guidelines on regulatory approaches to foster access to digital opportunities through cloud. Index termscloud computing, security, privacy, trust, con dentiality. Software as a service saas in the tax and accounting profession overview software as a service saas, which is often referred to as cloud computing, is getting a lot of attention in the tax and. Cloud taxation issues and impacts overview technology companies are at the forefront of multinationals operating in a developing new global tax. Pdf recent advances have given rise to the popularity and success of cloud computing. A fundamental reference point, based on the nist definition of cloud computing, is needed to describe an overall framework that can be used governmentwide. Pdf in the last few years, the appealing features of cloud computing have been fueling the integration of cloud environments in the industry. Microsoft cloud services are built on a foundation of trust and security.
Security and privacy issues in cloud computing final. Addressing cloud computing security issues sciencedirect. Key features from the cloud off premise computing resources ondemand selfservice broad network availability via internet popular cloud saas applications. Nist sp 800144, guidelines on security and privacy. The growth in the use of cloud services to replace traditional it service provision. The primary security concerns with cloud computing are. However, for a tax administration and other public institutions, the location of their data. Cloud computing involves taking assets that the company currently owns onpremise technology and leasing it. Cloud taxation issues and impacts ey united states. Attractive, costefficient pricing models that enable. Computer and information security handbook 3rd edition. Cloud computing is computing on the internet, whereby shared resources, software, and information are provided to computers and other devices on demand. Sales and use tax lr 128 has been revised and reissued due to additional information provided by the taxpayer that changed some conclusions in the original version. Cloud compliance oracle cloud saas, paas, and iaas.
Cloud computing is a versatile technology that can support a broadspectrum of applications. Hybrid cloud the cloud infrastructure is a composition of two or more distinct cloud infrastructures private, community, or public that remain unique entities, but are bound together by standardized or proprietary technology that enables data and application portability e. Distributed and cloud computing is a comprehensive and uptodate textbook that covers the convergence of high performance computing, distributed and cloud computing, virtualization, and grid computing. The cloud computing compliance controls catalog c5 is produced by the german ministry for information security bsi, and is a set of minimum controls that cloud providers should have in place, with the goal of establishing a baseline for cloud security. The federal government launched the federal risk and authorization management program fedramp in june 2012 to account for the unique security requirements surrounding cloud computing. Pub 64, utah sales tax info for computer service providers. Development of liabilities to pay tax to local authorities as a result of processing sales or other. Executive summary the evolution of the internet coupled with the development of massively scalable it. But cloud computing suppliers do the server maintenance themselves, including security. Cloud computing is the computing model in which the computing resources such as. The white book of cloud adoption is still available and provides a comprehensive overview of the whole topic. November 8, 20 you request a ruling on behalf of, with offices at, as to the application of massachusetts sales and use tax to sales of certain products, generally described as cloud computing.