EY Cross-Border Taxation Spotlight for Week ending 15 March 2019

A review of the week's major US international tax-related news. In this edition: Final GILTI regulations out before summer, but “round 2” will address loss stock basis adjustment rules – EU comments on US Section 59A BEAT – US Treasury official confident of global consensus on digital allocation of taxing rights – OECD official says immediate goal is to finalize and present digital tax work plan to G-20 Finance Ministers and leaders, OECD technical working parties to follow