Regulation Made Simple

Taxing cloud services: trends from America


Author : Elena Scaramuzzi

Taxing cloud computing is gaining momentum in the fiscal debate in the Americas. From September 1, 2015 all users of cloud services for entertainment and certain cloud computing services in Chicago will have to pay a new 9% local tax. This ‘cloud tax’ was introduced by extending a list of services subject to local taxation.The new tax targets two types of cloud services:

  • streaming entertainment services, like Netflix or Spotify; and
  • online databases or computing platforms, like Amazon web services or professional information services like Lexis Nexis.


Read the full report on taxing cloud services