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Communication Dans Un Congrès Année : 2013

Effect of R&D Tax Credit on the cost-metrics of cloud computing

Résumé

Cloud computing probably carries disruptive innovations that will change our future in many ways. We explore in this article how R&D Tax Credit changes the cost metrics of cloud computing with short- and long-term effects of its future developments and acceptance as a new key technology. Some of the situations described here may be in effect or arise in some other countries but in-depth analysis of legal texts and practices is necessary to identify them. The comparisons in this article are limited to bare costs. I do not propose adjustments or my opinion to policy makers in order to remain on a scientific level. Yet we go as far as possible as long as we remain in the intents of present laws and regulations.
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Dates et versions

hal-00776035 , version 1 (14-01-2013)

Identifiants

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Marc Daumas. Effect of R&D Tax Credit on the cost-metrics of cloud computing: A case study from France. Forty-Sixth Annual Hawaii International Conference on System Sciences, Jan 2013, Maui, HI, United States. pp.3049-3056, ⟨10.1109/HICSS.2013.188⟩. ⟨hal-00776035⟩
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