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 |
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| OP 235/2020/1-6 The proposed Section 1031 regulations after the TCJA | OP 235/2020/1-7 When is an investment loss deductible? | OP 235/2020/2 Journal of Taxation of Investments | OP 235/2020/2-1 New proposed regulations on cloud computing and digital content transactions | OP 235/2020/2-2 Let's make a deal! | OP 235/2020/2-3 Cryptocurrency tax update | OP 235/2020/2-4 College athletics and the tax on unrelated business income |
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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