Cloud Computing Law: Law Enforcement, Competition, & Tax from Coursera

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.

What's inside

Syllabus

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.

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.

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.

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

Introduces foundational concepts in law enforcement access, competition law, and tax law as they apply to cloud services

Provides practical advice on how cloud providers can comply with law enforcement requests, avoid anti-competitive behavior, and manage tax obligations

Taught by instructors from the University of Amsterdam who are recognized for their expertise in international law and public law

Career center

Learners who complete Cloud Computing Law: Law Enforcement, Competition, & Tax will develop knowledge and skills that may be useful to these careers:

Law Enforcement Officer

As a Law Enforcement Officer, you will be responsible for upholding the law and protecting the public. This course will help you to better understand the emerging challenges of law enforcement in the digital age, such as obtaining evidence from cloud providers and dealing with conflicts with data protection law. By providing a foundation in cloud computing law, this course can help you to become a more effective law enforcement officer.

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Manager, Legal

As a Manager, Legal, you will be responsible for managing a team of lawyers and providing legal advice to your company on a wide range of matters, including cloud computing law. This course will give you a comprehensive overview of the legal issues surrounding cloud computing, including data protection, competition law, and tax law. By taking this course, you will be better prepared to lead your team and provide sound legal advice to your company.

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Chief Financial Officer

As a Chief Financial Officer, you will be responsible for overseeing your company's financial affairs. This course will help you to develop a strong understanding of the financial implications of cloud computing, including the classification of cloud services for tax purposes and the distribution of taxing rights among different countries. By completing this course, you will be better prepared to make informed decisions about cloud computing and ensure that your company complies with all applicable tax laws and regulations.

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Legal Counsel

As a Legal Counsel, you will provide legal advice to your company on a wide range of matters, including cloud computing law. This course will give you a comprehensive overview of the legal issues surrounding cloud computing, including data protection, competition law, and tax law. By taking this course, you will be better prepared to provide sound legal advice to your company and help it to avoid legal risks.

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Senior Manager, Tax

As a Senior Manager, Tax, you will be responsible for managing your company's tax affairs. This course will help you to develop a deep understanding of the tax implications of cloud computing, including the classification of cloud services and the distribution of taxing rights among different countries. By completing this course, you will be better prepared to advise your company on tax planning and compliance matters related to cloud computing.

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Senior Manager, Legal

As a Senior Manager, Legal, you will be responsible for managing your company's legal affairs. This course will help you to develop a strong understanding of the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and IP law. By completing this course, you will be better prepared to advise your company on a wide range of legal matters related to cloud computing and ensure that it complies with all applicable laws and regulations.

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Attorney

As an Attorney, you will be responsible for providing legal advice to clients on a wide range of matters, including cloud computing law. This course will give you a comprehensive overview of the legal issues surrounding cloud computing, including data protection, competition law, and tax law. By taking this course, you will be better prepared to provide sound legal advice to your clients and help them to avoid legal risks.

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Corporate Counsel

As a Corporate Counsel, you will provide legal advice to your company on a wide range of matters, including cloud computing law. This course will give you a comprehensive overview of the legal issues surrounding cloud computing, including data protection, competition law, and tax law. By taking this course, you will be better prepared to provide sound legal advice to your company and help it to avoid legal risks.

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Cloud Architect

As a Cloud Architect, you will be responsible for designing and implementing cloud computing solutions for your clients. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to design and implement cloud computing solutions that comply with all applicable laws and regulations.

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Cloud Solutions Architect

As a Cloud Solutions Architect, you will be responsible for designing and implementing cloud computing solutions for your clients. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to design and implement cloud computing solutions that comply with all applicable laws and regulations.

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Compliance Officer

As a Compliance Officer, you will be responsible for ensuring that your company complies with all applicable laws and regulations. This course will help you to develop a strong understanding of the legal and regulatory landscape surrounding cloud computing, including law enforcement access to data, competition law, and tax law. By completing this course, you will be better prepared to help your company avoid legal pitfalls and maintain compliance.

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Information Technology Manager

As an IT Manager, you will be responsible for overseeing your company's IT systems and infrastructure. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to make informed decisions about cloud computing and ensure that your company complies with all applicable laws and regulations.

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Cloud Developer

As a Cloud Developer, you will be responsible for developing applications that run on cloud computing platforms. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to develop applications that comply with all applicable laws and regulations.

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Cloud Security Engineer

As a Cloud Security Engineer, you will be responsible for securing your company's cloud computing environment. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to implement security measures that comply with all applicable laws and regulations.

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Cloud Data Analyst

As a Cloud Data Analyst, you will be responsible for analyzing data from cloud computing environments. This course will help you to better understand the legal and regulatory landscape surrounding cloud computing, including data protection, competition law, and tax law. By completing this course, you will be better equipped to analyze data from cloud computing environments in a way that complies with all applicable laws and regulations.

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