EY Cross-Border Taxation Alerts

A review of the week's major US international tax-related news. In this edition:   US Congress adjourns for November mid-term elections – Senate Finance Committee member releases comprehensive digital tax bill – OECD releases latest Model Tax Treaty.

A review of the week's major US international tax-related news. In this edition:   US Senate to recess after next week, mid-term elections will dictate lame duck priorities – IRS extends transitional relief for dividend equivalents under IRC Section 871(m) through 2028.  

A review of the week's major US international tax-related news. In this edition:   US House adjourns until post-November mid-term elections – Ways and Means Committee approves digital tax bill – Senate will not address budget reconciliation option until lame-duck session – Ways and Means Committee member introduces international tax bill – OECD releases Global Minimum Tax guidance.

A review of the week's major US international tax-related news. In this edition:   US Congress returns for short session before adjourning for November mid-term elections – IRS releases proposed rules to implement OBBBA NCTI and FDDEI expense apportionment provisions – President Trump amends rules for new Canadian tariffs and import prohibitions – OECD releases global information return with side-by-side package.

A review of the week's major US international tax-related news. In this edition:  US congressional action on tax legislation uncertain – UN Intergovernmental Negotiating Committee advances negotiations on Framework Convention and early protocols.