Nist sp 800144, guidelines on security and privacy. Then security impacts of cloud security for both customers and operators are analyzed. Inbuilt features must assure the cyber security of cloud computing solutions and provide the right level of trust. The new cloud computing guidance creates an opportunity to enhance tax processes and increase tax positions around these costs. Accessing taxable canned software is taxable when the user is located in pennsylvania. This paper gives an overview on cloud computing security. Business information management and the cloud university of. Introduction cloud computing is a model for convenient and ondemand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released with minimal management efforts 1 2. Cloud computing and cloud services purpose in october 2012, the 12th global symposium for regulators of international telecommunications union itu issued the best practice guidelines on regulatory approaches to foster access to digital opportunities through cloud. This document presents the nist cloud computing reference architecture ra and taxonomy tax that will accurately communicate the components and offerings of cloud computing. Kpmg survey on the tax implications of cloud computing, just 18 percent of tax departments among the 800 companies surveyed were maximizing the benefits of operating in the cloud.
Special issue on security in cloud computing journal of. As the nature of the cca costs incurred will dictate treatment for both tax and book purposes, the new standard can also be an opportunity to create synergies related to data gathering around such positions. While the internet is fast enough to transmit data to a user from a remote server, it is not fast enough to handle voluminous data and applications. Implications in cloud computing understanding the security and privacy risks in cloud computing and developing efficient and effective solutions are critical for its success. Introduction due to the benefits of cloud computing, such as ondemand computing power with quick implementation, low maintenance, fewer it staff and a consequently lower cost 1. An ecosystem of cloud security is shown to illustrate what each role in industry can do in turn. Adopted by executive committee task force on state and local taxation on august 6, 2012. A research on cloud computing security ieee conference. Frontend security handles authentication and authorization. Pub 64, utah sales tax info for computer service providers. Pdf cloud computing and social network sites sns are among the most. Cloud computing and saas offer many information technology it. Pdf cloud computing security issues, challenges and solution.
The primary security concerns with cloud computing are 1 data is not stored in an agencymanaged data center, 2 the agency must rely on the providers security controls for protection, 3 data is not transferred securely between the cloud provider and service consumer, 4 interfaces to access fti in a cloud environment including. Safeguards for protecting federal tax returns and return information pdf. In 2012, the commission released a draft data protection regulation aimed at. Idc 2012 quantitative estimates of the demand for cloud computing in. Sut3 applicability of the mining exemption to fracturing services.
Cloud computing environment internal revenue service. According to cloud security alliance csa, 2012 cloud. Evaluating cloud deployment scenarios based on security. License fees for remotely accessed prewritten software are taxable if the purchased software is used in utah. Managing data stored in the cloud requires data security and privacy, including controls for moving data from point a to point b. Saas ratings worksheet the following ratings worksheet will help you to rank items you need to consider when deciding whether to move your firms software and data to a saas environment. Cloud services help companies turn it resources into a flexible, elastic, and selfservice set of resources that they can more easily manage. The middle layer deals with vm virtual machine security, os security, etc. To clarify cloud security, a definition and scope of cloud computing security is presented. Although clouds allow customers to avoid startup costs, reduce operating costs, and increase their agility by immediately. Cloud taxation issues and impacts overview technology companies are at the forefront of multinationals operating in a developing new global tax environment.
Support the development of open and secure software and hardware and. Backend security handles storage security, data and database security, network security. Unleashing the potential of cloud computing in europe. Facts according to your letter, the terms, cloud computing and digital content refer to a variety of software products and services that use a server infrastructure and are accessed and used by end users using computer devices. So cloud providers have to understand consumers concerns and seek out new security solutions that resolve such concerns.
The primary security concerns with cloud computing are. Material changes 1 the following sections have been updatedclarifiedremoved with this version of irm. Since cloud computing uses distributed resources in open environment, thus it is important to provide the security and trust to share the data for developing cloud computing applications discover. In the conduct of its business, taxpayer uses cloud computing in two distinct ways. An analysis of security issues for cloud computing. Migrating organisational services, data and application on the cloud is an important strategic decision for organisations due to the large number of benefits introduced by the usage of cloud computing, such as cost reduction and ondemand resources. This second book in the series, the white book of cloud security, is the result. Whether public, private, or hybrid, cloud computing is becoming an increasingly integral part of many companies business and technology strategy. At the same time, the cloud computing market and its customers have changed over time and this changes our perspective on cloud computing security.
But given the ongoing questions, we believe there is a need to explore the specific issues around cloud security in a similarly comprehensive fashion. Cloud compliance oracle cloud saas, paas, and iaas. Cloud computing, cloud security keywords cloud issues, virtual machine layer, data issues, security issues 1. State taxation of cloud computing santa clara law digital.
Five essential characteristics define a cloud computing environment and. See appendix b for additional information on other impact. An overview is given on cloud computing, describing its definition, ar. On the security of cloud storage services 12 gathering by including the user name in public urls. There are three generally accepted service models for cloud computing with distinct characteristics. A 2isec superior institute of engineering of coimbra polytechnic of coimbra, 3030190 coimbra, portugal 3cisuc centre of informatics and systems of the university of. November 8, 20 you request a ruling on behalf of, with offices at, as to the application of massachusetts sales and use tax to sales of certain products, generally described as cloud computing, to customers in. Ensuring the security of cloud computing is a major factor in the cloud computing environment, as users often store sensitive information with cloud storage providers but these providers may be. While bisl was being introduced, cloud computing started getting. Purpose 1 this transmits revised internal revenue manual irm 10.
There is no doubt that cloudbased applications and services should be considered as part of any organizations it solution portfolio. However, cloud computing presents an added level of risk because essential services are often outsourced to a third party, which makes it harder to maintain data security and privacy, support data and service availability, and demonstrate compliance. The cloud computing compliance controls catalog c5 is produced by the german ministry for information security bsi, and is a set of minimum controls that cloud providers should have in place with the goal of establishing a baseline for cloud security. Irs office of safeguards technical assistance memorandum. Despite, however, many benefits, there are challenges and risks for cloud adaption related to amongst others data leakage, insecure apis and. If remotely accessed software is used at more than one location and at the time of the transaction, the buyer provides the seller a reasonable and consistent method for allocating the trans. Harmonization of guidelines and standards for data protection and security. Cloud computing refers to both the applications delivered as services over the internet and. Deduplication was a problem for mozy and wuala, because in some cases it is possible to ask the cloud storage provider whether a. Management program fedramp in june 2012 to account for the unique security. A fundamental reference point, based on the nist definition of cloud computing, is needed to describe an overall framework that can be used governmentwide.
As a linchpin of the global digital economy, cloud computing is now pervading business across all industries. Security issues and their solution in cloud computing. The white book of cloud adoption is still available and provides a comprehensive overview of the whole topic. The concept of cloud computing and the main security issues in it this thesis focuses on studying and analyzing the cloud computing technology in concept and its security, which is still a developing technology with great convenience and portability for exchanging information over the internet via different platforms.
Cloud computing, often referred to simply as the cloud,1 is the delivery of. Hoofdstuk 2 waarom en hoe kies je voor cloudcomputing. Cloud computing is a flexible, costeffective, and proven delivery platform for providing business or consumer it services over the internet. Cloud security controls cloud security controls can be classified in a tiered model. Management model developed by australian taxation office information management strategic. Sales tax issues for computer software and cloud computing. Cryptographic solutions for security and privacy issues in the cloud.
In the last few years, the appealing features of cloud computing have been fueling the integration of cloud environments in the industry, which has been consequently motivating the research on related technologies by both the industry and the academia. The postal service included language in cloud computing. The papers in this special issue demonstrate the broad span of concerns in cloud computing security. Cloud computing and storage provides users with capabilities to store and process their data in thirdparty data centers.
Information security is an important feature in all sorts of systems. An analysis of the cloud computing security problem. And for technology companies, this means that cloud tax issues and impacts are plentiful, complex and significant. Cloudme does not prevent search engines from accessing the workspace. Sales and use tax lr 128 has been revised and reissued due to additional information provided by the taxpayer that changed some conclusions in the original version. Advantages of cloud computing cloud computing is essentially part of the internet itself. The possibility of payingasyougo mixed with an ondemand elastic operation is changing the enterprise computing model, shifting onpremises.
In this paper we analyze existing challenges and issues involved in the cloud computing security problem. The vast majority 63 percent said it was too difficult to determine when their organizations would realize the full benefits of the cloud. It also includes managing data storage and the resources for data processing. Cloud computing services allow businesses or individuals to access software, data storage space, computing platforms or databases from a cloud service provider for a usage or subscription fee. Security and security and privacy issues in cloud computing. Organizations use the cloud in a variety of different service models with acronyms such as saas, paas, and iaas and deployment models private, public, hybrid, and community. Pdf potential and impacts of cloud computing services and. Many definitions relating to cloud computing have been published over the past few years, however the defacto standard, is that of the us national institute of standards and technology nist. See federation of tax administrators, sales taxation of services, 2007. Theory and practice provides students and it professionals with an indepth analysis of the cloud from the ground up. Tax seminar pwc israel cloud computing in general federal income tax international income tax agenda 2 november 2012. The potential sales and use taxation of cloud computing. International rules and regulations related to trade and cloud services. The 2009 risk assessment is still one of the most downloaded papers on the enisa website.