The issue of how to tax cloud computing services when provided by foreign big tech companies has been much disputed in recent years. On one side, tax officials argue that foreign companies that receive payments for technology-related services, like cloud computing or internet leased lines provided to Indian customers, are essentially earning royalty or fees […]

Amazon Web Services (AWS) is a cloud services provider selling cloud computing services in India. In 2023, an Indian tax office issued an order that income earned by AWS on cloud computing services provided to Indian clients amounted to royalty and fees for included service and therefore taxable. Thus, the sum of $147 million was […]