"A U.S. DST? The Potential Impact of the Cloud Regulations"

Michigan Law Authors
Areas of Interest
Publish Date
2019
Publication
Tax Notes International
Publication Type
Journal Article
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.