EY Cross-Border Taxation Spotlight for Week ending 20 January 2020

A review of the week's major US international tax-related news. In this edition: IRS issues final regulations on W/H and reporting tax re US source income paid to foreign persons – IRS proposed regulations modify rules for sourcing income from sales of inventory within/outside US – FinCen further extends FBAR filing deadline – US hopeful pending US tax treaties with Chile, Hungary, and Poland will be approved in 2020 – OECD release additional CbC reporting guidance.