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Emily Naughton advises clients on transactions in the telecommunications, media and technology space, with an emphasis on digital infrastructure and cloud computing. She has an in-depth understanding of the technology powering the cloud and the market for cloud services, and applies this knowledge to assist clients with finding practical solutions to meet their business needs. Emily represents the world’s largest content providers, data center operators, and multinational corporations in connection with network infrastructure transactions and data center leases and colocation agreements globally. She assists data center clients with every aspect of their business, including site procurement and construction, acquisitions and dispositions, financing, and ongoing commercial transactions and leases.

Emily also represents clients on a broad array of commercial real estate transactions, including acquisition and disposition, development, and leasing.

In addition to assisting clients on transactional matters, Emily also advises clients on general governance and operational issues from entity inception to dissolution.

On Aug. 9, 2019, the IRS issued proposed regulations (Proposed Regulations) addressing the U.S. federal income tax treatment of cross-border cloud transactions. The Proposed Regulations will not become effective until
Continue Reading IRS Clarifies U.S. Tax Treatment of Cross-Border Cloud and Other Online Transactions in Proposed Regulations