close

Character and Source of Income from Internet Business Activities

​With the increasing interconnectedness of the global economy, the rapid advance of technology, and the ease with which information and services can move around the world, a clear understanding of the U.S. tax rules is vital to the long term success of any global technology-centered company. One of the most important issues in the taxation of U.S.-based multinational companies, particularly those companies that operate primarily in the internet business space, is the character and source of income.​