United States | Treasury releases guidance package on classifying and sourcing digital content and cloud transactions
|Tax Alerts, Technology, Legislation & ...|United States
The 2025 Final Regulations adopt a new "predominant character" test for characterizing digital content and cloud transactions with multiple elements, introduce a new sourcing rule for sales of electronically transferred copyrighted articles that is based on the customer's billing address and provide several examples of common digital content and cloud business models.
The 2025 Proposed Regulations would provide long-awaited guidance that bases the sourcing of cloud transactions on specified inta…
We use cookies to provide you with the best possible experience. By using Orbitax's services, you agree that we may store cookies on your device. Cookie Policy.
EY
