来来,帮小弟,翻译一段英文4. New Types of Assets: Some of the new assets

来来,帮小弟,翻译一段英文
4. New Types of Assets: Some of the new assets created by commercial use of the Internet are domain names (URLs) and web sites. For income tax purposes, issues exist as to how to treat the costs of creating or acquiring such assets, as well as the characterization of any gain or loss generated upon disposition of the asset. Sellers of such assets may face uncertainty in the law as to how to characterize the gain or loss generated from the disposition (capital or ordinary).
5. Remote Workforce: The workforce of an Internet company may be scattered throughout a state or country, rather than working in a single work location together. This can raise issues as to whether the presence of the employee in a particular state creates tax obligations for the employer in that state. Also, cities may find that employers owe business license taxes due to the presence of an employee in the city or that if the worker is not an employee that the worker owes business license taxes.