EY Cross-Border Taxation Alerts

EY Cross-Border Taxation Alerts episodes:

• 04.19.2024

  EY Cross-Border Taxation Spotlight for Week ending 19 April 2024

  A review of the week's major US international tax-related news. In this edition: IRS waives penalty for failure to pay estimated CAMT – OECD BEPS 2.0 update: what’s coming – IESBA announces changes to its Tax Planning and Related Services...

  
• 04.12.2024

  EY Cross-Border Taxation Spotlight for Week ending 12 April 2024

  A review of the week's major US international tax-related news. In this edition: IRS releases proposed stock buyback excise tax regulations – US Treasury official discusses BEPS 2.0 Pillar Two negotiations – Congressional Joint Committee on Taxation reviewing global developments...

  
• 04.05.2024

  EY Cross-Border Taxation Spotlight for Week ending 5 April 2024

  A review of the week's major US international tax-related news. In this edition: US Congress returns from spring recess; no movement on tax bill – IRS releases latest APA report – OECD misses deadline on BEPS Pillar One MLC on...

  
• 03.29.2024

  EY Cross-Border Taxation Spotlight for Week ending 29 March 2024

  A review of the week's major US international tax-related news. In this edition: US Treasury Secretary affirms commitment to BEPS Pillar One, US R&D; in Pillar Two – US government officials offer international regulatory update.

  
• 03.22.2024

  EY Cross-Border Taxation Spotlight for Week ending 22 March 2024

  A review of the week's major US international tax-related news. In this edition: Congress, Biden Administration reach agreement on budget deal; tax bill in limbo – IRS stock buyback regs weeks away, CAMT project further delayed – Mandatory binding arbitration...

  
• 03.15.2024

  EY Cross-Border Taxation Spotlight for Week ending 15 March 2024

  A review of the week's major US international tax-related news. In this edition: President Biden releases proposed FY 2025 Budget – IRS issues final revised Form W-9 with new requirement to identify direct or indirect foreign partners – US announces...

  
• 03.08.2024

  EY Cross-Border Taxation Spotlight for Week ending 8 March 2024

  A review of the week's major US international tax-related news. In this edition: President Biden delivers State of the Union address, offers new tax proposals – US House Ways & Means Tax Subcommittee holds hearing on OECD BEPS Pillar 1...

  
• 03.01.2024

  EY Cross-Border Taxation Spotlight for Week ending 1 March 2024

  A review of the week's major US international tax-related news. In this edition: US IRS exempts Form 1042 electronic filing in 2024 for US and nonresident withholding agents – IRS will no longer issue significant single issue PLRs – US...

  
• 02.23.2024

  EY Cross-Border Taxation Spotlight for Week ending 23 February 2024

  A review of the week's major US international tax-related news. In this edition: US Congress to return to session – OECD releases final guidance on BEPS Pillar One Amount B on baseline distributions.

  
• 02.16.2024

  EY Cross-Border Taxation Spotlight for Week ending 16 February 2024

  A review of the week's major US international tax-related news. In this edition: US House and Senate recess; focus to turn to approaching government funding deadlines, tax package possible – IRS sending info request letters to US-based subsidiaries of foreign-owned...

  
• 02.09.2024

  EY Cross-Border Taxation Spotlight for Week ending 9 February 2024

  A review of the week's major US international tax-related news. In this edition: US House-passed tax package may require Senate Finance Committee markup – Senate begins two-week recess.

  
• 02.02.2024

  EY Cross-Border Taxation Spotlight for Week ending 2 February 2024

  A review of the week's major US international tax-related news. In this edition: US House of Representatives passes tax package; Senate action unclear – IRS expects to finalize two sets of Section 367 proposed regulations in first half of 2024...

  
• 01.26.2024

  EY Cross-Border Taxation Spotlight for Week ending 26 January 2024

  A review of the week's major US international tax-related news. In this edition: US tax package may get House floor vote week of 29 January, future in the Senate uncertain – US officials offer international tax regulatory update on CAMT,...

  
• 01.19.2024

  EY Cross-Border Taxation Spotlight for Week ending 19 January 2024

  A review of the week's major US international tax-related news. In this edition: House and Senate tax writers release $78 billion tax package – Congress passes CR to fund the government – IRS announces cryptocurrency transactions do  not have to...

  
• 01.12.2024

  EY Cross-Border Taxation Spotlight for Week ending 12 January 2024

  A review of the week's major US international tax-related news. In this edition: US Congress returns from recess, government spending and possible tax package on the agenda – IRS to release CAMT package shortly – Treasury official offers US position...

  
• 01.05.2024

  EY Cross-Border Taxation Spotlight for Week ending 5 January 2024

  A review of the week's major US international tax-related news. In this edition: US-Hungary tax treaty ceased to have effect – IRS issues interim guidance on basis adjustments re: inbound liquidations or asset reorganizations – IRS updates list of treaty...

  
• 12.22.2023

  EY Cross-Border Taxation Spotlight for Week ending 22 December 2023

  A review of the week's major US international tax-related news. In this edition: OECD/G20 Inclusive Framework releases BEPS 2.0 Pillar Two Administrative Guidance on GloBE rules – OECD announces new BEPS Pillar One MLC timeline – US-Chile income tax treaty...

  
• 12.15.2023

  EY Cross-Border Taxation Spotlight for Week ending 15 December 2023

  A review of the week's major US international tax-related news. In this edition: US Treasury and IRS issue FTC guidance addressing BEPS 2.0 Pillar Two GloBE top-up taxes – IRS CAMT regs delayed to 2024, but CAMT Notice released –...

  
• 12.08.2023

  EY Cross-Border Taxation Spotlight for Week ending 8 December 2023

  A review of the week's major US international tax-related news. In this edition: US Supreme Court holds oral arguments in Moore transition tax case – Congress set to adjourn next week.

  
• 12.01.2023

  EY Cross-Border Taxation Spotlight for Week ending 1 December 2023

  A review of the week's major US international tax-related news. In this edition: US-Taiwan tax bill moves forward – OECD to release additional BEPS 2.0 Pillar Two guidance by year-end.

  
• 11.22.2023

  EY Cross-Border Taxation Spotlight for Week ending 22 November 2023

  A review of the week's major US international tax-related news. In this edition: Prospects for US tax legislation uncertain – Canada confirms plans for Digital Services Tax, may lead to US response.

  
• 11.17.2023

  EY Cross-Border Taxation Spotlight for Week ending 17 November 2023

  A review of the week's major US international tax-related news. In this edition: US Congress passes CR to fund government past 17 November deadline – Government officials offer update on CAMT, stock buyback excise tax and PTEP regs – Chilean...

  
• 11.10.2023

  EY Cross-Border Taxation Spotlight for Week ending 10 November 2023

  A review of the week's major US international tax-related news. In this edition: US Treasury and IRS release proposed regulations on Section 987, income and currency gain or loss with respect to QBUs – US court denies Section 245A DRD...

  
• 11.03.2023

  EY Cross-Border Taxation Spotlight for Week ending 3 November 2023

  A review of the week's major US international tax-related news. In this edition: IRS officials provide update on FTC guidance – US Treasury official comments on BEPS 2.0 project – US engaging with Canada on proposed DST – Senate Finance...

  
• 10.27.2023

  EY Cross-Border Taxation Spotlight for Week ending 27 October 2023

  A review of the week's major US international tax-related news. In this edition: US House of Representatives chooses new speaker – US-Chile tax treaty’s reservations incorporated in US Model Treaty – US, Uruguay sign TIEA – IRS sending compliance alerts...

  
• 10.20.2023

  EY Cross-Border Taxation Spotlight for Week ending 20 October 2023

  A review of the week's major US international tax-related news. In this edition: US will not sign MLC on BEPS Pillar One Amount A in 2023, further negotiations required – Treasury, IRS officials offer international tax guidance update, including FTCs,...

  
• 10.13.2023

  EY Cross-Border Taxation Spotlight for Week ending 13 October 2023

  A review of the week's major US international tax-related news. In this edition: OECD/G20 IF releases Multilateral Convention to Implement Amount A of Pillar One – US Treasury requests comments on Amount A Pillar One MLC – Senate Finance Committee...

  
• 10.06.2023

  EY Cross-Border Taxation Spotlight for Week ending 6 October 2023

  A review of the week's major US international tax-related news. In this edition: Continuing resolution funds US government through 17 November, House Speaker ousted – IRS issues proposed cross-border triangular reorganization regulations – US, Israel sign CA agreement to share...

  
• 09.29.2023

  EY Cross-Border Taxation Spotlight for Week ending 29 September 2023

  A review of the week's major US international tax-related news. In this edition: US Congress seeks consensus on continuing resolution to fund government past FY deadline – Senate Finance Committee holds hearing on IRS Chief Counsel nomination – House Ways...

  
• 09.22.2023

  EY Cross-Border Taxation Spotlight for Week ending 22 September 2023

  A review of the week's major US international tax-related news. In this edition: US House budget negotiations continuing – House Republican tax writers want countries to delay BEPS Pillar Two implementation, urge rules similar to US GILIT regime – US...

  
• 09.15.2023

  EY Cross-Border Taxation Spotlight for Week ending 15 September 2023

  A review of the week's major US international tax-related news. In this edition: Senate Finance Committee approves Taiwan tax bill – IRS issues further interim CAMT guidance – IRS considering extending temporary foreign tax credit relief, BEPS Pillar Two-related FTC...

  
• 09.08.2023

  EY Cross-Border Taxation Spotlight for Week ending 8 September 2023

  A review of the week's major US international tax-related news. In this edition: US House Ways and Means Committee delegation meets with OECD officials on BEPS 2.0 – IRS opens CAP program for 2024 tax year – IRS announces major...

  
• 09.05.2023

  EY Cross-Border Taxation Spotlight for Week ending 31 August 2023

  A review of the week's major US international tax-related news. In this edition: US delegation to meet with OECD BEPS officials – OECD likely to simplify global minimum tax information filings – UN issues final report on international tax cooperation...

  
• 08.25.2023

  EY Cross-Border Taxation Spotlight for Week ending 25 August 2023

  A review of the week's major US international tax-related news. In this edition: US Congress returns from August recess after Labor Day – IRS releases proposed regulations on digital asset information reporting – IRS extends FATCA penalty relief for certain...

  
• 08.18.2023

  EY Cross-Border Taxation Spotlight for Week ending 18 August 2023

  A review of the week's major US international tax-related news. In this edition: IRS announces option to electronically request relief for certain late-filed international documents and forms – Treasury FinCEN rule to extend beneficial ownership information reporting deadline closer to...

  
• 08.12.2023

  EY Cross-Border Taxation Spotlight for Week ending 11 August 2023

  A review of the week's major US international tax-related news. In this edition: Biden signs US-Taiwan Trade Agreement Act – Russia suspends tax treaties with US and other countries – UN report suggests alternative options to promote international tax cooperation.

  
• 08.04.2023

  EY Cross-Border Taxation Spotlight for Week ending 4 August 2023

  A review of the week's major US international tax-related news. In this edition: Congress begins August recess, House Ways and Means tax bill fails to reach floor – Senate Finance Committee announces it will mark-up US-Taiwan tax legislation in September...

  
• 07.28.2023

  EY Cross-Border Taxation Spotlight for Week ending 28 July 2023

  A review of the week's major US international tax-related news. In this edition: US Treasury provides welcome temporary relief from controversial foreign tax credit regulations – IRS formalizes fast-track corporate PLR requests.

  
• 07.21.2023

  EY Cross-Border Taxation Spotlight for Week ending 21 July 2023

  A review of the week's major US international tax-related news. In this edition: OECD releases BEPS 2.0 Pillars One and Two technical documents – House Ways and Means Tax Subcommittee hearing on BEPS sees Republicans criticize Biden Administration’s policy –...

  
• 07.14.2023

  EY Cross-Border Taxation Spotlight for Week ending 14 July 2023

  A review of the week's major US international tax-related news. In this edition: OECD releases outcome statement on BEPS 2.0 Pillars One and Two progress – US Congress considering action on a US-Taiwan tax agreement – US senators reissue crypto-assets...

  
• 06.30.2023

  EY Cross-Border Taxation Spotlight for Week ending 30 June 2023

  A review of the week's major US international tax-related news. In this edition: US Supreme Court accepts case on constitutionality of Section 965 transition tax – US House to address Ways and Means tax package after July 4 recess –...

  
• 06.24.2023

  EY Cross-Border Taxation Spotlight for Week ending 23 June 2023

  A review of the week's major US international tax-related news. In this edition: US Senate approves US-Chile income tax treaty – Congressional Joint Committee on Taxation releases revenue analysis of BEPS Pillar Two global minimum tax – BEPS Pillar One...

  
• 06.16.2023

  EY Cross-Border Taxation Spotlight for Week ending 16 June 2023

  A review of the week's major US international tax-related news. In this edition: US House Ways and Means Committee approves three separate tax packages – Proposed US-Chile income tax treaty may have final US Senate vote as early as 21...

  
• 06.09.2023

  EY Cross-Border Taxation Spotlight for Week ending 9 June 2023

  A review of the week's major US international tax-related news. In this edition: Republican House Ways and Means Committee members expected to release business tax package – IRS provides CAMT estimated tax penalty relief – IRS planning more guidance for...

  
• 06.02.2023

  EY Cross-Border Taxation Spotlight for Week ending 2 June 2023

  A review of the week's major US international tax-related news. In this edition: US Congress passes debt ceiling legislation – US House Ways and Means Committee Republicans introduce legislation targeting OECD BEPS 2.0 Pillar Two Undertaxed Profits Rule – US...

  
• 05.25.2023

  EY Cross-Border Taxation Spotlight for Week ending 25 May 2023

  A review of the week's major US international tax-related news. In this edition: US House Republicans to introduce anti-BEPS Pillar Two legislation – G-7 Finance Ministers welcome OECD progress report, reiterate commitment to BEPS Pillars One and Two – IRS...

  
• 05.19.2023

  EY Cross-Border Taxation Spotlight for Week ending 19 May 2023

  A review of the week's major US international tax-related news. In this edition: OECD official offers insights on BEPS Pillar One and Pillar Two – US Senate Foreign Relations Committee may act on proposed US-Chile tax treaty – IRS official...

  
• 05.12.2023

  EY Cross-Border Taxation Spotlight for Week ending 12 May 2023

  A review of the week's major US international tax-related news. In this edition: President Biden, congressional leaders in debt ceiling talks, but no breakthroughs yet – US Senate Finance Committee holds hearing on cross-border pharma manufacturers and US international tax...

  
• 05.05.2023

  EY Cross-Border Taxation Spotlight for Week ending 5 May 2023

  A review of the week's major US international tax-related news. In this edition: IRS releases proposed regulations on IP repatriation subject to Section 367(d) – Bipartisan US senators introduce bill to authorize negotiations with Taiwan to conclude tax agreement –...

  
• 04.28.2023

  EY Cross-Border Taxation Spotlight for Week ending 28 April 2023

  A review of the week's major US international tax-related news. In this edition: US House passes debt ceiling, spending bill – Treasury says no decision on interim CAMT guidance – IRS updates crypto notice – OECD to release BEPS Pillar...