| 000 | 01336nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141871 _d141871 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200219182933.0 | ||
| 007 | ta | ||
| 008 | 200219t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_cES-MaIEF _aES-MaIEF _bspa |
||
| 041 | _aeng | ||
| 245 | 0 |
_aNew proposed regulations on cloud computing and digital content transactions _cIsaac J. Wheeler, S. Eric Wang, Jameson S. Lloyd and Anna R. Demaree |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aRecently 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. | ||
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_960253 _aINFORMÁTICA EN LA NUBE |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_aWheeler, Isaac J. _957580 |
|
| 773 | 0 |
_9161722 _oOP 235/2020/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 2, Winter 2020, p. 13-20 |
|
| 942 | _cART | ||