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Cloud Computing Law: Law Enforcement, Competition, & Tax · LearnSpace
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Cloud Computing Law: Law Enforcement, Competition, & Tax

Курс от Queen Mary University of London
Начальный≈ 15.9 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Have you ever wondered how a police officer in Europe can obtain evidence from a cloud provider in the USA? Or whether a major cloud provider might abuse its market power? Or in which countries cloud providers pay taxes? If so, then this course is for you! First, we’ll look at how law enforcement agents can request access to cloud data, including data stored outside their borders. You’ll learn to advise cloud providers on responding to access requests and on dealing with potential conflicts with European Union (‘EU’) data protection law. Second, we’ll cover EU competition law, including how to define the relevant market for cloud services and to assess market power. You’ll learn to identify when cloud providers might be found to have entered into anti-competitive agreements, or to have abused a dominant position in a market. Third, we’ll look at how the income from cloud services is taxed. We’ll cover how such income is classified and which countries have the right to tax cloud providers. You’ll learn how tax principles apply to cloud services today, and how this might change in future. In short, we’ll cover how the rules of law enforcement access, competition law, and tax law apply to cloud services – and you’ll discover the practical steps that cloud providers can take to comply with their obligations.

Навыки, которые вы освоите

General Data Protection Regulation (GDPR)Tax LawsLaw, Regulation, and ComplianceTax ComplianceInteroperabilityCloud StorageData AccessCloud ServicesTaxIncome TaxCorporate TaxRegulation and Legal ComplianceMarket AnalysisCloud ComputingTax ManagementLegal RiskDigital ForensicsCompetitive AnalysisMarket Dynamics

Программа курса

3 модулей · 83 учебных материалов

01Law Enforcement Access to Cloud Data28 материалов

Lesson One: Forensic challenges in the cloud

Welcome to Law Enforcement Access and the CloudВидеоIntroducing: JessicaЧтениеGlossary of key terms for the weekЧтениеIntroduction to forensic challenges for digital investigations in the cloudВидео

Учитесь у экспертов

Ian Walden

Professor of Information and Communications Law

Jessica Shurson

Teaching Associate

Vasiliki Koukoulioti

Lecturer in Tax Law

Cloud Computing Law: Law Enforcement, Competition, & Tax
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≈ 15.9 ч

3 модулей

Язык: Английский

Часть программы вашего университета
Forensic challenges in the cloudЧтение
Forensic challengesЗадание

Lesson Two: Data differentiation

Introduction to data differentiationВидеоIdentifying different types of dataЧтениеData differentiationЗаданиеReflecting on privacy and data differentiationОбсуждение

Lesson Three: Jurisdiction and voluntary/mandatory disclosure

Extraterritorial jurisdictionВидеоLaw enforcement powersЧтениеJurisdictionЗаданиеVoluntary and mandatory disclosures by cloud service providersВидеоReflecting on voluntary disclosuresОбсуждениеVoluntary and mandatory disclosures and jurisdictionВидеоVoluntary and mandatory disclosuresЗадание

Lesson Four: Cooperative legal mechanisms for LEA access to data across borders

Mutual Legal AssistanceВидеоMutual RecognitionВидеоMutual TrustВидеоInternational CooperationЧтениеReflecting on mutual trust agreementsОбсуждение

Lesson Five: Conflicts for Service Providers

Conflicts for Service Providers in the NewsЧтениеConflicts for Cloud Service Providers ВидеоData Protection and Cloud Service ProvidersВидеоLaw Enforcement and Data ProtectionЧтение

Lesson Six: Graded Quiz

Case StudiesЗаданиеA message from your instructorЧтение
02Competition Law and Cloud Markets25 материалов

Lesson One: Competition in Cloud Markets

Welcome to Competition LawВидеоIntroducing: Ian and ClaudiaЧтениеWhat are competitive markets?ВидеоWhat is market power?ВидеоHow are markets defined?ВидеоIdentifying market power in cloud servicesЧтениеCloud market powerЗадание

Lesson Two: Application of EU Competition Law

What are anti-competitive agreements?ВидеоWhat is abuse of a dominant position?ВидеоHow does the law control mergers?ВидеоApplying EU competition law to cloud computingЧтениеAnti-competitive conductЗаданиеCase Study: the Apple App StoreОбсуждение

Lesson Three: Interoperability and Portability

What is interoperability?ВидеоHow can interoperability support competition?ВидеоInteroperability in cloud servicesЧтениеInteroperabilityЗаданиеWhat is portability?ВидеоCould access to data be an essential facility?Видео

Lesson Four: Platform Competition

How does competition work in digital platforms?ВидеоCase Study: Amazon's use of retailer dataОбсуждениеDigital platformsЗадание

Lesson Five: Graded Quiz

Case StudiesЗадание
03Taxing the Cloud30 материалов

Lesson One: International Tax Fundamentals

Welcome to Week 3ВидеоIntroducing: VasilikiЧтениеWhat are the basic international tax principles?ВидеоGlossary of tax termsЧтениеInternational income & consumption tax fundamentalsЧтениеInternational Tax FundamentalsЗадание

Lesson Two: Income Classification

How are software and hardware taxed?ВидеоOECD & UN Model Tax ConventionsЧтениеTaxation of software and hardwareЧтениеHow are SaaS, IaaS and PaaS taxed?ВидеоTaxation of SaaS, IaaS and PaaSЧтениеIncome classificationЗаданиеHow are mixed cloud contracts taxed?ВидеоMixed contracts & 2017 OECD Model Tax Convention ЧтениеMixed contractsЧтениеIncome classification in mixed contractsЗадание

Lesson Three: Permanent establishments

When is a permanent establishment created at the server country?ВидеоWhen is a permanent establishment created at the user country?ВидеоPermanent establishment & Article 5 of the 2017 OECD Model Tax ConventionЧтениеPermanent establishments created by the cloud providerЧтениеPermanent establishmentsЗадание

Lesson Four: Tax policy and cloud computing

What are the OECD, EU & UN digital tax policy initiatives?ВидеоOECD Statement on a Two-Pillar SolutionЧтениеOECD & EU work on taxation of the digital economyЧтениеHow might cloud providers be affected by the OECD digital tax policy?ВидеоYour opinion: Pillar One as a successful policy response to the tax challenges of digitalizationОбсуждение

Lesson Five: Indirect Tax

What indirect tax challenges does the digital economy pose?ВидеоIndirect tax challenges and policy solutionsЧтение

Lesson Six: Graded Quiz

Case StudiesЗаданиеCongratulations from your instructorsЧтение
Demand-side measuresЧтение
PortabilityЗадание