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Cooley LLP

Treasury Department Issues Final and Proposed Rules on Cloud Transactions, Other Digital Content

Cooley LLP on

On January 10, 2025, the US Department of the Treasury and IRS released final and proposed regulations that provide tax guidance for the digital economy....more

Kramer Levin Naftalis & Frankel LLP

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

Kramer Levin Naftalis & Frankel LLP on

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

Eversheds Sutherland (US) LLP on

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

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