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EY Cross-Border Taxation Spotlight for Week ending 19 December 2025
A review of the week's major US international tax-related news. In this edition:
US Congress recesses with no action on ACA credit, other legislation – US optimistic on BEPS Pillar Two global minimum tax side-by-side deal – IRS releases final regulations on determining and reporting qualified derivative payments on securities lending transactions – USTR testifies in Congress on USMCA – USTR warns EU over DSTs.
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By Ernst & Young
3.5
1313 ratings
A review of the week's major US international tax-related news. In this edition:
US Congress recesses with no action on ACA credit, other legislation – US optimistic on BEPS Pillar Two global minimum tax side-by-side deal – IRS releases final regulations on determining and reporting qualified derivative payments on securities lending transactions – USTR testifies in Congress on USMCA – USTR warns EU over DSTs.
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