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Correct sourcing for Amazon AWS server storage provided by a foreign company
December 30, 2024
Q. If a foreign company is using Amazon AWS for server storage to in turn provide a service to our U.S. university, does that make it U.S. source, or can we can consider it foreign source?
A.
(Answered by IOFM's third-party tax experts)
Proposed tax regulations which would provide new rules applicable to digital content and services "in the cloud" have been pending since 2019. As proposed, the regulations provide new rules for income sourcing of payments for digital content, but don't provide…
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