Taxing the Borderless Cloud within the Singapore Border

Cloud computing is emerging as the next big thing in information technology (IT) involving the delivery of hosted services over the Internet. It will challenge the traditional provision of IT needs via the usual channels of purchase or licence, ownership and administration, thus bringing along new opportunities and challenges for tax planners as well as tax regulators. The authors examine the Singapore tax issues, as well as opportunities, in the context of cloud computing users and providers.