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International Tax Issues U.S. Treasury Digital Assets

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

Miller & Martin PLLC

Treasury Proposes New International Tax Rules for “Cloud Transactions” and Sales of Digital Content

Miller & Martin PLLC on

Recently the United States Department of the Treasury and the Internal Revenue Service issued a set of proposed regulations regarding the treatment of “cloud transactions” and transactions involving digital content. These...more

Akin Gump Strauss Hauer & Feld LLP

OECD Holding Public Consultation on the Tax Challenges of Digitalization

• Public consultation follows release of OECD discussion draft on potential tax changes to address difficulties in taxation caused by the digital economy. • OECD hopes to produce “consensus document” with proposed...more

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