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Eversheds Sutherland (US) LLP

Tax Bytes: Week of September 1, 2025

Eversheds Sutherland (US) LLP on

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...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

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

Akin Gump Strauss Hauer & Feld LLP on

• 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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