Document Type
Article
Publication Date
12-2019
Abstract
In this article, the authors explain how the recently proposed U.S. cloud computing regulations would apply to U.S. and foreign providers, and consider the potential consequences if the rule for permanent establishments and U.S. trades or businesses changes in 2020.
Recommended Citation
Avi-Yonah, Reuven. "A U.S. DST? The Potential Impact of the Cloud Regulations." Karen Sam, co-author. Tax Notes Int'l 96, no. 10 (2019): 893-897.
Included in
Computer Law Commons, Internet Law Commons, Taxation-Federal Commons, Taxation-Transnational Commons
Comments
Reprinted with the permission of Tax Analysts.