The best known and most widely used cloud services in the new business models are: Software-as-a-Service
(SaaS), Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS) and Business Process-as-a-Service (BPaaS)
[4]; [9]; [12]; [13]; [15]; [16]; [17]. Also, a series of studies highlight the role of cloud technologies in the financial
and accounting processes within companies. There is a constant increase in scientific literature and practice of the
following terms: “Tax in the cloud” [11], “Finance & Accounting in the Cloud” [10].