Key Changes in the Final and Proposed Digital Content and Cloud Computing Regulations
By EsqSocial Corporation 30/04/25
The U.S. Department of Treasury (Treasury) released final and proposed regulations under § 861 of the Code addressing the U.S. federal income tax classification of digital content and cloud computing transactions (the “Final Regulations” and the “Proposed Regulations” respectively)....
By: Fenwick & West LLP