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Fenwick & West LLP

Key Changes in the Final and Proposed Digital Content and Cloud Computing Regulations

Fenwick & West LLP on

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

Davis Wright Tremaine LLP

Case Studies on Labor Dispatch

“Labor dispatch” is an arrangement under which an employee is hired by an employment agent (i.e., nominal employer) and then dispatched to work for another company (i.e., actual employer). Typically, there would be (i) an...more

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