EY Cross-Border Taxation Spotlight for Week ending 14 December 2018

A review of the week's major US international tax-related news. In this edition: US House tax leader releases modified year-end tax package -- IRS releases proposed Section 59A Base Erosion and Anti-Abuse Tax (BEAT) regulations – IRS issues Section 965 transition tax FAQs -- OMB completes review of proposed TCJA Section 864c()(8) regulations; release imminent – IRS issues proposed FATCA, withholding regulations – US Treasury issues another FBAR extension -- OECD will release major digital tax update end of January 2019