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

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  • Marc Daumas

    ()
    (PROMES - Laboratoire Procédés, Matériaux et Energie Solaire - CNRS : UPR8521, ASR - Architecture, Systèmes et Réseaux (2010-2012) - CNRS : GDR725)

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    Abstract

    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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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00776035.

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    Date of creation: 10 Jan 2013
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    Publication status: Published - Presented, Forty-Sixth Annual Hawaii International Conference on System Sciences, 2013, Maui, HI, United States
    Handle: RePEc:hal:journl:hal-00776035

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00776035
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