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...more
4/30/2025
/ Affiliates ,
Cloud Computing ,
Digital Assets ,
Final Rules ,
Foreign Affiliates ,
Income Taxes ,
International Tax Issues ,
Multinationals ,
Proposed Rules ,
Regulatory Requirements ,
Service Contracts ,
Software ,
Taxation ,
Third-Party Service Provider ,
U.S. Treasury