New proposed regulations on cloud computing and digital content transactions /Isaac J. Wheeler, S. Eric Wang, Jameson S. Lloyd and Anna R. Demaree .-- , 2020
Disponible también en formato electrónico.
Recently issued proposed regulations address several open issues
regarding classifi cation and tax treatment of cloud and digital
content transactions. While largely confi rming what has been
typical industry practice and clarifying some issues, the proposed
regulations highlight the importance of a user’s location in determining
whether an end-user may be considered to be engaged in
a U.S. trade or business for tax purposes.
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
INFORMÁTICA EN LA NUBE
IMPUESTOS
ESTADOS UNIDOS
Wheeler, Isaac J.
Journal of Taxation of Investments 0747-9115 v. 37, n. 2, Winter 2020, p. 13-20