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.
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.
Available for download on Sunday, December 09, 2029