Our International Tax Group downloads Treasury and the IRS’s attempt at updating the tax implications of computer transactions for the 21st century. Refreshing the 1998 regulations Classifying cloud ...
The sale of a computer program—it seems simple. But, as illustrated by the Treasury Regulations’ computer program characterization rules, the issue of just what a sale of computer program is can ...
Richard Raysman, a partner at Holland & Knight, and Peter Brown, a partner at Baker & Hostetler, discuss the factors courts consider when evaluating whether mixed goods and services software contracts ...
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