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Software › Taxation › Regulatory Requirements

DLA Piper

Proposed Amendments to California Sales and Use Tax Regulations for Software and Technology Transfer Agreements

DLA Piper on

The proposed amendments and new regulation address the need to clarify and update California’s sales and use tax regulations as they apply to software transactions, particularly those involving Technology Transfer Agreements...more

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

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