Since the U.S. government issued software regulations almost 25 years ago, the provision of computing services has dramatically changed. Over the past few years, end-users have come to rely more and more on cloud computing for their computing needs. Cloud computing transactions typically are described for nontax purposes under one of three models: software as a service (SaaS), platform as a service (PaaS), and infrastructure as a service (IaaS). Unfortunately, the software regulations do not provide a comprehensive basis for categorizing cloud computing transactions.
In an article published by Tax Notes, A&M’s Lew Greenwald and Gianluca Mazzoni review the more recently proposed U.S. cloud regulations and compare the entity-by-entity approach with the lookthrough or unified approach.
Read Lew and Gianluca’s article here.
GST InvoiceNow: A Compliance Requirement with Enterprise Wide Consequences
March 10, 2026
GST InvoiceNow Explained: Mandatory timelines, grants, system readiness, and cross-functional steps for enterprise-wide compliance.
Manual on Effective Mutual Agreement Procedures 2026
March 4, 2026
On February 2, 2026, the Organization for Economic Co-operation and Development (“OECD”) published on its website the Manual on Effective Mutual Agreement Procedures for 2026 (referred to as “MEMAP 2026”).
The Application Window for the 2025 Massachusetts Life Sciences Tax Incentive Program Is Now Open
March 3, 2026
Discover how the Massachusetts Life Sciences Tax Incentive Program assists life sciences companies in exchange for creation of net new jobs in the state.
Vietnam Tax Update: KEY IMPACTS ON AGRIBUSINESS, PROCUREMENT AND MANUFACTURING UNDER THE NEW AMENDED VAT LAW NO. 149/2025/QH15 DATED DECEMBER 11, 2025
March 2, 2026
Amended VAT Law in Vietnam: cash‑flow relief for agri B2B, VAT refund rule eased, VND 500m household threshold, scrap taxed by own rate from 2026.
