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In diesem Kurs gibt es 3 Module
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.
In this course, we cover issues that arise when law enforcement authorities need to access data in the cloud. We consider how the technology itself presents forensic challenges and how different types of data are treated differently by the law. We then focus on issues that law enforcement agents face when they seek data that is controlled by a cloud service provider outside of the territory of the law enforcement authority. We discuss the cooperative mechanisms for law enforcement to obtain cross-border data and the conflicting legal obligations that cloud providers may face in this context. By the end of this week, you'll be able to describe how cloud providers can comply with law enforcement access requests.
Das ist alles enthalten
11 Videos9 Lektüren5 Aufgaben3 Diskussionsthemen
Infos zu Modulinhalt anzeigen
11 Videos•Insgesamt 40 Minuten
Welcome to Law Enforcement Access and the Cloud•2 Minuten
Introduction to forensic challenges for digital investigations in the cloud•4 Minuten
Introduction to data differentiation•4 Minuten
Extraterritorial jurisdiction•5 Minuten
Voluntary and mandatory disclosures by cloud service providers•4 Minuten
Voluntary and mandatory disclosures and jurisdiction•1 Minute
Mutual Legal Assistance•5 Minuten
Mutual Recognition•3 Minuten
Mutual Trust•4 Minuten
Conflicts for Cloud Service Providers •3 Minuten
Data Protection and Cloud Service Providers•5 Minuten
9 Lektüren•Insgesamt 118 Minuten
Introducing: Jessica•10 Minuten
Glossary of key terms for the week•5 Minuten
Forensic challenges in the cloud•10 Minuten
Identifying different types of data•10 Minuten
Law enforcement powers•15 Minuten
International Cooperation•50 Minuten
Conflicts for Service Providers in the News•5 Minuten
Law Enforcement and Data Protection•10 Minuten
A message from your instructor•3 Minuten
5 Aufgaben•Insgesamt 95 Minuten
Case Studies•45 Minuten
Forensic challenges•15 Minuten
Data differentiation•15 Minuten
Jurisdiction•10 Minuten
Voluntary and mandatory disclosures•10 Minuten
3 Diskussionsthemen•Insgesamt 50 Minuten
Reflecting on privacy and data differentiation•15 Minuten
Reflecting on voluntary disclosures•15 Minuten
Reflecting on mutual trust agreements•20 Minuten
Competition Law and Cloud Markets
Modul 2•5 Stunden abzuschließen
Moduldetails
In this course, we cover the basics of competition law and examine how it applies to the provision of cloud computing services. Further, we look at what it means to engage in anti-competitive behaviour in cloud markets and the role of competition law in establishing means to prevent or regulate such behaviour. We also explore how interoperability and portability have the ability to both facilitate and hinder competition in the cloud. By the end of this week, you will be able to apply concepts of competition law to practical cases involving cloud services.
Das ist alles enthalten
12 Videos5 Lektüren6 Aufgaben2 Diskussionsthemen
Infos zu Modulinhalt anzeigen
12 Videos•Insgesamt 65 Minuten
Welcome to Competition Law•7 Minuten
What are competitive markets?•5 Minuten
What is market power?•6 Minuten
How are markets defined?•6 Minuten
What are anti-competitive agreements?•5 Minuten
What is abuse of a dominant position?•6 Minuten
How does the law control mergers?•5 Minuten
What is interoperability?•4 Minuten
How can interoperability support competition?•6 Minuten
What is portability?•6 Minuten
Could access to data be an essential facility?•6 Minuten
How does competition work in digital platforms?•4 Minuten
5 Lektüren•Insgesamt 88 Minuten
Introducing: Ian and Claudia•3 Minuten
Identifying market power in cloud services•20 Minuten
Applying EU competition law to cloud computing•40 Minuten
Interoperability in cloud services•15 Minuten
Demand-side measures•10 Minuten
6 Aufgaben•Insgesamt 120 Minuten
Case Studies•45 Minuten
Cloud market power•15 Minuten
Anti-competitive conduct•15 Minuten
Interoperability•15 Minuten
Portability•15 Minuten
Digital platforms•15 Minuten
2 Diskussionsthemen•Insgesamt 30 Minuten
Case Study: the Apple App Store•15 Minuten
Case Study: Amazon's use of retailer data•15 Minuten
Taxing the Cloud
Modul 3•6 Stunden abzuschließen
Moduldetails
This week, we cover the basics of tax law and examine how it applies to the provision of cloud computing services. We start with some basic international tax law concepts, before focusing on the tax treatment of different cloud services. We consider the classification of cloud services for tax purposes and how taxing rights are distributed among different countries. We focus primarily on direct tax, but also briefly refer to indirect tax issues. Furthermore, we look at the challenges digitalization poses to the current international tax framework, and explore how countries and policy-makers have responded to these challenges. By the end of this week, you’ll be able to describe a cloud provider's potential tax liabilities in a hypothetical case study.
Das ist alles enthalten
10 Videos14 Lektüren5 Aufgaben1 Diskussionsthema
Infos zu Modulinhalt anzeigen
10 Videos•Insgesamt 49 Minuten
Welcome to Week 3•2 Minuten
What are the basic international tax principles?•8 Minuten
How are software and hardware taxed?•4 Minuten
How are SaaS, IaaS and PaaS taxed?•6 Minuten
How are mixed cloud contracts taxed?•5 Minuten
When is a permanent establishment created at the server country?•6 Minuten
When is a permanent establishment created at the user country?•4 Minuten
What are the OECD, EU & UN digital tax policy initiatives?•6 Minuten
How might cloud providers be affected by the OECD digital tax policy?•4 Minuten
What indirect tax challenges does the digital economy pose?•4 Minuten
14 Lektüren•Insgesamt 190 Minuten
Introducing: Vasiliki•1 Minute
Glossary of tax terms•5 Minuten
International income & consumption tax fundamentals•15 Minuten
OECD & UN Model Tax Conventions•10 Minuten
Taxation of software and hardware•20 Minuten
Taxation of SaaS, IaaS and PaaS•10 Minuten
Mixed contracts & 2017 OECD Model Tax Convention •1 Minute
Mixed contracts•5 Minuten
Permanent establishment & Article 5 of the 2017 OECD Model Tax Convention•50 Minuten
Permanent establishments created by the cloud provider•20 Minuten
OECD Statement on a Two-Pillar Solution•10 Minuten
OECD & EU work on taxation of the digital economy•30 Minuten
Indirect tax challenges and policy solutions•10 Minuten
Congratulations from your instructors•3 Minuten
5 Aufgaben•Insgesamt 95 Minuten
Case Studies•35 Minuten
International Tax Fundamentals•15 Minuten
Income classification•20 Minuten
Income classification in mixed contracts•10 Minuten
Permanent establishments•15 Minuten
1 Diskussionsthema•Insgesamt 15 Minuten
Your opinion: Pillar One as a successful policy response to the tax challenges of digitalization•15 Minuten
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