Collected Comments on Proposed Regs: Cloud, Digital Content

The IRS has scheduled a February 11 public hearing on proposed regulations (REG-130700-14) on the classification of cloud transactions for purposes of the international provisions of the tax code. The regs also modify the rules for classifying transactions involving computer programs, applying those rules to transfers of digital content.

Documents

The following documents are available from Tax Analysts:

• Comments from retired CPAs.

• Comments from an individual.

• Comments from KPMG LLP.

• Comments from an individual.

• Comments from Sullivan & Worcester LLP.

• Comments from an attorney.

• Comments from New York State Bar Association Tax Section.

• Comments from Information Technology Industry Council.

• Comments from a CPA.

• Comments from National Foreign Trade Council.

• Comments from Silicon Valley Tax Directors Group.

• Comments from Tax Executives Institute.

• Comments from Entertainment Software Association.

• Comments from Software Finance and Tax Executives Council.

• Comments from United States Council for International Business.

• Comments from Baker McKenzie.

• Comments from Nareit.