Episodit
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A review of this week's major US international tax-related news. In this edition:
US Treasury issues proposed regulations on CAMT, extends penalty relief for failure to pay estimated CAMT – Treasury and IRS officials to evaluate narrowing scope of future anti-partnership basis-shifting guidance – Official offers international regulatory update – OECD releases standardized ICAP template for tax administration outcome letters – OECD to address incentives that undermine BEPS Pillar Two GloBE rules.
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A review of this week's major US international tax-related news. In this edition:
US Congress to return to Washington – IRS corrects proposed regs to permit foreign currency mark-to-market election to be made with returns filed after 19 August 2024 – USTR requests dispute settlement consultations with Canada under USMCA to address recent enactment of Canadian DST.
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Puuttuva jakso?
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A review of this week's major US international tax-related news. In this edition:
US Tax Court rules taxpayer entitled to DRD, but limits foreign tax credit.
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A review of this week's major US international tax-related news. In this edition:
IRS issues new proposed regulations that limit / modify taxpayers’ FX elections – UN Committee advances Terms of Reference for convention on international tax cooperation.
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A review of this week's major US international tax-related news. In this edition:
US economic and tax policy become focus in Presidential race – IRS issues early draft form for brokers to report digital assets sales and exchanges – IRS expanding Compliance Assurance Process program to privately held corporations, including foreign-owned – OECD releases transfer pricing framework for lithium.
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A review of this week's major US international tax-related news. In this edition:
US Treasury and IRS issue proposed DCL regs addressing BEPS Pillar Two, other issues.
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A review of this week's major US international tax-related news. In this edition:
US Congress adjourns for August recess – Senate fails to move Tax Relief for American Families and Workers Act with international provisions – G20 / Central Bank Governors communiqué reiterates support for BEPS 2.0 project
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A review of this week's major US international tax-related news. In this edition:
US House begins summer recess, Senate has additional week – DC Circuit Court of Appeals reverses Tax Court; FP’s gain from inventory on US partnership disposition is foreign-source – IRS official comments on pending CAMT guidance – PTEP regulations in the ‘home stretch.’
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A review of this week's major US international tax-related news. In this edition:
US IRS releases final Section 367(b) regs addressing cross-border triangular reorganizations, inbound nonrecognition transactions – Congress reacts to Supreme Court’s Loper Bright decision invalidating Chevron – OECD Inclusive Framework close to finalizing MLC text on Pillar One Amount A, expanded Amount B framework.
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A review of the week's major US international tax-related news. In this edition:
IRS issues procedural final regulations on stock repurchase excise tax – IRS releases final digital asset broker reporting regs, transitional relief for certain brokers – Canada’s DST in force, US legislators react – OECD releases draft BEPS 2.0 User Guide for GloBE information return XML Schema.
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A review of the week's major US international tax-related news. In this edition:
US Supreme Court ends court deference to agency interpretations of ambiguous laws, including tax laws – US House Republican Tax Team on global competitiveness to hold first field meeting with stakeholders on 8 August, White Paper to follow – IRS will address DCL income allocation rules in context of BEPS Pillar Two global minimum tax jurisdictional tax blending – US, Switzerland sign new FATCA Model 1 agreement – US Treasury and OECD officials offer insights on BEPS 2.0 Pillar One and Pillar Two project.
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A review of the week's major US international tax-related news. In this edition:
US Supreme Court upholds validity of IRC Section 965 mandatory repatriation tax – US Treasury Department suspends key provisions of US-Russia Tax Treaty and Protocol – IRS issues package on certain related-party partnership basis shifting transactions – OECD/G20 Inclusive Framework releases documents on BEPS Pillar One Amount B and Pillar Two.
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A review of the week's major US international tax-related news. In this edition:
US House Republicans eye budget reconciliation legislation in 2025 – IRS again extends penalty relief for failure to pay estimated CAMT.
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A review of the week's major US international tax-related news. In this edition:
US IRS officials discuss pending CAMT, stock buy-back regs – BEPS Pillar One Amount B package to be finalized soon – OECD releases updated FAQs on ICAP program.
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A review of the week's major US international tax-related news. In this edition:
OECD will release two more rounds of BEPS Pillar Two GloBE administrative guidance – US will not sign Pillar One MLC until India and China agree to unresolved transfer pricing issues.
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A review of the week's major US international tax-related news. In this edition:
US House Ways & Means Committee launches new TCJA public comment portal – US opposes annual billionaire global wealth tax proposal – IRS notice extends Section 871(m) transition relief for dividend equivalent transactions – IRS to defer applicability date of some provisions in Sections 59A and 6038A regs for qualified derivative payments – Section 6045 final crypto reporting regulations coming in 2024 – OECD committed to open BEPS Pillar One multilateral convention for signature in June – Work continuing to finalize BEPS Pillar One Amount B provisions.
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A review of the week's major US international tax-related news. In this edition:
US Senate Finance Committee Chair working with Majority Leader to bring tax bill to Senate floor – CBO releases new revenue estimate on TCJA extension – White House National Economic Advisor offers insights into Biden Administration tax policy
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A review of the week's major US international tax-related news. In this edition:
US Ways and Means Chairman says all current TCJA measures will be on the table in 2025 – Treasury official says proposed regulations on CAMT in advanced stage.
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A review of the week's major US international tax-related news. In this edition:
US House Ways and Means Committee hearing highlighted expiring TCJA, OECD BEPS – IRS updates rules for requesting PLRs on Section 355 transactions.
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A review of the week's major US international tax-related news. In this edition:
US tax policy lines being drawn ahead of 2024 election, TCJA ‘cliff’ – IRS finalizes domestically controlled qualified investment entity rules under FIRPTA – IRS publishes draft digital asset Form 1099-DA – US says draft Australian ruling on cross-border computer software sales contrary to US-Australia DTT, OECD Model Treaty – OECD releases consolidated GloBE commentary document, revised GloBE examples.
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