New proposed regulations on cloud computing and digital content transactions Isaac J. Wheeler, S. Eric Wang, Jameson S. Lloyd and Anna R. Demaree
Contributor(s): Wheeler, Isaac J
.
Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | INFORMÁTICA EN LA NUBE | IMPUESTOS | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 37, n. 2, Winter 2020, p. 13-20Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2020/2-1 (Browse shelf) | Available | OP 235/2020/2-1 |
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.
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