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Data Transfers Cloud Computing Digital Assets

Jones Day

JONES DAY TALKS®: Real Assets Roundup Episode 2: A First Look at Data Centers: The Fourth Utility

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Digital infrastructure assets provide and support communications and networking, data transfer and storage, and online services. They enable internet access, cloud computing, and emerging technologies including AI. Digital...more

Herbert Smith Freehills Kramer

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

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