Foreign Persons and U.S Taxation of Software/Computer Programs
Автор: O&G Tax and Accounting Services, LLC
Загружено: 2022-12-23
Просмотров: 171
Описание:
This video is a brief introduction of Existing § 1.861-18 which provides rules for classifying transactions involving computer programs. In this video, extensive we have provided extensive focus on the definition of copyright right and copyright article, as well as the differences between sales or leases with regards to transfer of copyrighted articles.
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Chapters:
0:00 - Intro
00:52 - What is Treasury Regulation 1.861-18
04:20 - Why this treasury regulation is important
07:03 - Classifying Transactions Relating to Computer Programs
09:33 - What is a Copyright Right?
10:54 - What is a Copyrighted Article?
12:37 - Transfer of a Copyrighted Article - When is it considered a Lease/Royalties
14:10 - Transfer of a Copyrighted Article - When is it considered a Sale
22:45 - Income Sourcing Rules
39:12 - Conclusion
#copyrightedright #copyrightarticle #computerprogramtaxation #softwaretaxation
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