Definition of Web Application (related to tax law....)

Hi there,

 A tax law related question have been thrown in my direction, so
excuse the cross posting as I believe both sides might be interested
or affected by this defintion in the (not so?) long run.

How would you describe and define a "web application"?
Remember, it needs to be sufficiently "simple" for non-techie lawyers
to understand, but not to simple to let the lawyers nor the tax man
run circles around the techies or each other.

Could you refer to an *authoritative* definition on the Internet?
(personally Wikipedia rates for me on authority equal to Facebook and
Huisgenoot... especially w.r.t. diets and medical advice, but let's
get back to the technical question at hand)

The definition thus far given to me to evaluate (with the opening
words from http://en.wikipedia.org/wiki/Web_application )

“A web application is an application program that is stored on a
remote server and delivered over the Internet through a browser
interface. An application program is any program designed to perform a
specific function. A web application will therefore include computer
programs which allow website visitors to submit and retrieve data
to/from a database over the Internet using their preferred web
browser.”

My issues "concerns" here:  Where does the actual execution takes
place? (It'll have taxation implications)
 That definition above makes it a duality as the application is
"delivered" to the local browser and executed on the browser, though
the definition states that it still executes on the remote server.

 Shouldn't we differentiate between a *browser* app (local execution)
and a *Web* app (remote execution)?
What is the impact of the concurrent needs for *both*? Ie it executes
partially local *and* remotely?

Any case law out there? (remember, this will have tax impact on ICT
clients in the future)

Yours asking the questions
Hendrik

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