Download This PaperNotice of Proposed Rulemaking: Classification of Cloud Transactions and Transactions Involving Digital Content
7 Pages Posted: 29 Jun 2020
Date Written: August 20, 2019
Abstract
This submission makes comments on REG-130700-14, which includes proposed regulations on the classification of cloud transactions and transactions involving digital content.
In addition to some suggested changes to reflect industry practice, the submission importantly suggests recognition and the inclusion of an example to deal with profit-shifting structures.
Keywords: cloud transactions, international taxation, sourcing of income
JEL Classification: H21, H25, K34, E62
Suggested Citation: Suggested Citation
Kadet, Jeffery M., Notice of Proposed Rulemaking: Classification of Cloud Transactions and Transactions Involving Digital Content (August 20, 2019). Available at SSRN: https://ssrn.com/abstract=3617950 or http://dx.doi.org/10.2139/ssrn.3617950
Jeffery M. Kadet (Contact Author)
University of Washington - School of Law ( email )
William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States
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