News & Analysis as of

Cloud Computing Digital Assets

Mitratech Holdings, Inc

Shadow IT Management: Choosing the Right Data Privacy Software, Part 4

In nearly every company, there exists what’s called “Shadow IT,” meaning those digital assets – spreadsheets, documents, hardware, software, web services, cloud applications and other items – that are managed and utilized...more

Kramer Levin Naftalis & Frankel LLP

Treasury and the Service Propose Regulations on Cloud and Digital Content Transactions

On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations) regarding the classification of “cloud transactions” for...more

Eversheds Sutherland (US) LLP

No longer up in the air? Cloud transaction regulations are released

Long-awaited proposed regulations recently released by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) address the classification of certain transactions involving digital content and the...more

Wilson Sonsini Goodrich & Rosati

IRS Issues Proposed Regulations Classifying Cloud Transactions and Transfers of Digital Content for U.S. Federal Income Tax...

On August 9, 2019, the U.S. Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (the proposed regulations) that would classify cloud transactions for U.S. federal income tax...more

Dorsey & Whitney LLP

Revised Uniform Fiduciary Access to Digital Accounts Act Adopted by Four States

Dorsey & Whitney LLP on

With the shift from traditional hard copy paper documents towards electronic records stored Cloud Computing-based software and services (e.g., iCloud, Dropbox, Google Drive, etc.), access to and use of digital assets by...more

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