01.25.2020 - By Ernst & Young
A review of the week's major US international tax-related news. In this edition: IRS finalizes regulations for contributions of appreciated property by US persons to partnerships with related foreign partners – IRS’s recently announced Section 965 repatriation relief is case-by-case – US officials comment on pending Section 245A DRD and Section 163(j) interest limitation guidance – US, France trade war over French DST on hold through 2020; France suspends collection of DST.