02 August 2018-Bucharest, Romania. People waiting and watching in the public park Herastrau for the movie to start on the projection screen of the open air cinema

Key Changes in the Final and Proposed Digital Content and Cloud Computing Regulations

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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 Regulations” and the “Proposed Regulations” respectively)….
By: Fenwick & West LLP
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