Name: Cloud Computing Law: Law Enforcement, Competition, & Tax
Rating: 4.7

This course is part of the Cloud Computing Law Specialization

4.7

stars

10 ratings

Ian Walden +2 more instructors

Offered By

Cloud Computing Law SpecializationQueen Mary University of London

About this Course

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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.

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 3 of 3 in the

Cloud Computing Law Specialization

Beginner Level

No prior legal or computer science background required.

Approx. 15 hours to complete

English

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Skills you will gain

Competition Law
Cloud Services
Law Enforcement Access
Tax
Cloud Computing

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 3 of 3 in the

Cloud Computing Law Specialization

Beginner Level

No prior legal or computer science background required.

Approx. 15 hours to complete

English

Could your company benefit from training employees on in-demand skills?

Try Coursera for Business

Instructors

Offered by

Queen Mary University of London

Queen Mary University of London is a leading research-intensive university with a difference – one that opens the doors of opportunity to anyone with the potential to succeed. Ranked 117 in the world, the University has over 28000 students and 4400 members of staff. We are a truly global university: over 160 nationalities are represented on our 5 campuses in London, and we also have a presence in Malta, Paris, Athens, Singapore and China. The reach of our education is extended still further through our online provision.

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Syllabus - What you will learn from this course

Week1

Week 1

5 hours to complete

Law Enforcement Access to Cloud Data

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.

5 hours to complete

11 videos (Total 40 min), 9 readings, 5 quizzes

11 videos

Welcome to Law Enforcement Access and the Cloud2mIntroduction to forensic challenges for digital investigations in the cloud3mIntroduction to data differentiation3mExtraterritorial jurisdiction5mVoluntary and mandatory disclosures by cloud service providers3mVoluntary and mandatory disclosures and jurisdiction1mMutual Legal Assistance5mMutual Recognition3mMutual Trust3mConflicts for Cloud Service Providers 2mData Protection and Cloud Service Providers4m

9 readings

Introducing: Jessica10mGlossary of key terms for the week5mForensic challenges in the cloud10mIdentifying different types of data10mLaw enforcement powers15mInternational Cooperation50mConflicts for Service Providers in the News5mLaw Enforcement and Data Protection10mA message from your instructor3m

5 practice exercises

Forensic challenges15mData differentiation15mJurisdiction10mVoluntary and mandatory disclosures10mCase Studies45m

Week2

Week 2

5 hours to complete

Competition Law and Cloud Markets

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.

5 hours to complete

12 videos (Total 65 min), 5 readings, 6 quizzes

12 videos

Welcome to Competition Law6mWhat are competitive markets?4mWhat is market power?5mHow are markets defined?5mWhat are anti-competitive agreements?4mWhat is abuse of a dominant position?6mHow does the law control mergers?5mWhat is interoperability?4mHow can interoperability support competition?5mWhat is portability?6mCould access to data be an essential facility?5mHow does competition work in digital platforms?4m

5 readings

Introducing: Ian and Claudia3mIdentifying market power in cloud services20mApplying EU competition law to cloud computing40mInteroperability in cloud services15mDemand-side measures10m

6 practice exercises

Cloud market power15mAnti-competitive conduct15mInteroperability15mPortability15mDigital platforms15m Case Studies45m

Week3

Week 3

6 hours to complete

Taxing the Cloud

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.

6 hours to complete

10 videos (Total 49 min), 14 readings, 5 quizzes

10 videos

Welcome to Week 32mWhat are the basic international tax principles?7mHow are software and hardware taxed?3mHow are SaaS, IaaS and PaaS taxed?6mHow are mixed cloud contracts taxed?4mWhen is a permanent establishment created at the server country?6mWhen is a permanent establishment created at the user country?3mWhat are the OECD, EU & UN digital tax policy initiatives?6mHow might cloud providers be affected by the OECD digital tax policy?4mWhat indirect tax challenges does the digital economy pose?4m

14 readings

Introducing: Vasiliki1mGlossary of tax terms5mInternational income & consumption tax fundamentals15mOECD & UN Model Tax Conventions10mTaxation of software and hardware20mTaxation of SaaS, IaaS and PaaS10mMixed contracts & 2017 OECD Model Tax Convention 1mMixed contracts5mPermanent establishment & Article 5 of the 2017 OECD Model Tax Convention50mPermanent establishments created by the cloud provider20mOECD Statement on a Two-Pillar Solution10mOECD & EU work on taxation of the digital economy30mIndirect tax challenges and policy solutions10mCongratulations from your instructors3m

5 practice exercises

International Tax Fundamentals15mIncome classification20mIncome classification in mixed contracts10mPermanent establishments15mCase Studies35m

About the Cloud Computing Law Specialization

This Specialization is intended for anyone interested in understanding the legal rights and obligations of providers and customers of cloud services. Our three Courses cover the key legal and regulatory issues for cloud services, including cloud contracts, data protection law, law enforcement access, and much more! You will learn to describe cloud providers’ and customers’ legal rights, to identify and assess legal risks, and to suggest possible legal and technological solutions.

Frequently Asked Questions

When will I have access to the lectures and assignments?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:
The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.
The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
What will I get if I subscribe to this Specialization?
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
Is financial aid available?
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.

More questions? Visit the Learner Help Center.

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Cloud Computing Law: Law Enforcement, Competition, & Tax

About this Course

Skills you will gain

Instructors

Ian Walden

Jessica Shurson

Vasiliki Koukoulioti

Offered by

Queen Mary University of London

Syllabus - What you will learn from this course

Law Enforcement Access to Cloud Data

Competition Law and Cloud Markets

Taxing the Cloud

About the Cloud Computing Law Specialization

Frequently Asked Questions

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Cloud Computing Law: Law Enforcement, Competition, & Tax

About this Course

Skills you will gain

Instructors

Ian Walden

Jessica Shurson

Vasiliki Koukoulioti

Offered by

Queen Mary University of London

Syllabus - What you will learn from this course

Law Enforcement Access to Cloud Data

Competition Law and Cloud Markets

Taxing the Cloud

About the Cloud Computing Law Specialization

Frequently Asked Questions

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