10 May 2024

EY Podcast | Monthly ITS Washington Dispatch (April 2024)

EY’s monthly Washington Dispatch podcast summarizes recent developments in US international taxation. Highlights of this month's edition include:

  • US tax policy battle lines being drawn; House Republican tax writers form 10 TCJA ‘tax teams’
  • US progress on global minimum tax will positively affect ongoing R&D talks, JCT updating BEPS Pillar Two analysis
  • IRS releases proposed rules on stock repurchase excise tax
  • IRS waives penalty for CAMT estimated tax
  • IRS final regulations on FIRPTA controlled QIE rules released
  • IRS releases draft Form 1099-DA on digital asset proceeds
  • US says draft Australian ruling on cross-border computer software sales contrary to US-Australia DTT, OECD Model Treaty
  • IRS releases APA report for 2023
  • OECD BEPS 2.0 status update
  • OECD releases consolidated GloBE commentary document, revised GloBE examples

The podcast is available here.

Register for this monthly podcast on Apple Podcasts here.

Document ID: 2024-0955