24-04-2012, 05:20 PM
VoIP Panel Discussion
VoIP Panel Discussion.pdf (Size: 9.34 MB / Downloads: 167)
Overview
Overview of VoIP Technology
Explore State and Local Tax Issues
Definitions
Nexus
Sourcing
Review Federal Tax Legislative Initiatives
impacting the state and local taxation of
VoIP
2
VoIP – THE Basics
Three (3) Basic Types
“Geek-2-Geek”
Box-to-PSTN
“VoIP Sandwich” (PSTNto-
PSTN w/VoIP)
Two (2) Different “Flavors”
Application
Network/Facilities based
Quick Refresher…terms - IP
“IP” stands for “Internet Protocol.” - a universal
language allowing devices / computers to
communicate.
IP is a technique by which information [data,
pictures, music, and voice] is digitized into a
format suitable for transport on an IP-based
network.
IP - organized digital information that travels
through a network in a sequence or grouping
known as “packets”. IP based networks are
often also called “packet networks”
3
The Value of IP –
One Network – Many Services
IP is very, very pervasive
IP is cost effective
Works over wired and wireless
Leverages existing infrastructures
IP is very flexible and content agnostic
Therefore, allows true convergence of
Video
Data
Voice
Other
Internet/IP
Networks
(100,000+ networks)
IP Softphone
IP Phone
VoIP
Gateway
PBX
Gateway Cable Modem
Cable
Modem
VoIP
Router
DSL
Line
Phone
Line
WiFi Access Point
Wifi
PDA
DSL
Modem
Cordless
Phone
PBX
iPBX
(Gateway)
IP Phone
3G Cell
phone
ISP
Gateway
VoIP
Custom Dialer
Telephone
Telephone
Phone
Line
The Future: Any Device to Any Device over
Any Network
Desktop
Laptop
LAN
Connection
VoWifi
4
What is VoIP?
Voice over Internet Protocol is both a technology and a
service.
The technology is Internet protocol that enables
packet transmission over data networks.
The service is voice transmission. Voice over IP
enables new services to be created.
Currently there are two common methods for broadband
IP telephony:
Hosted applications: the service operates
independently of the access network (AT&T
CallVantage and Verizon VoiceWing)
PacketCable: the service is interlocked with the
access network (Digital Phone Service from Comcast
and Time Warner)