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 ...
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 ...
A transfer of bitcoins from one Bitcoin user to another. Containing an embedded script, a Bitcoin transaction is created in a crypto wallet, residing in the user's computer, smartphone or tablet or in ...
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