EY ITTS Washington Dispatch, July 2021

The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: White House, Senate negotiators reach agreement on $1.2 trillion infrastructure package – OECD announces conceptual agreement in BEPS 2.0 project; endorsed by G20 Finance Ministers, Central Bank Governors – US, UK competent authorities sign agreements re treaty LOB provision – IRS memo addresses CSA and inclusion of stock-based compensation costs – US Treasury official provides international tax regulatory update.