The Resource A U.S. DST? The potential impact of the cloud regulations

A U.S. DST? The potential impact of the cloud regulations

Label
A U.S. DST? The potential impact of the cloud regulations
Title
A U.S. DST? The potential impact of the cloud regulations
Creator
Subject
Language
eng
Summary
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
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 10 ; p. 893-897
http://library.link/vocab/creatorName
  • Avi-Yonah, R.S
  • Sam, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • internet
  • digital PE
  • digital economy
  • DST
  • copyright
  • electronic services
  • know how
  • tax system
  • tax treaty
Label
A U.S. DST? The potential impact of the cloud regulations
Instantiates
Publication
Label
A U.S. DST? The potential impact of the cloud regulations
Publication

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