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February 4, 2019 Washington Dispatch for January 2019 The latest edition of Ernst & Young's Washington Dispatch is attached below. Prepared by Ernst & Young's International Tax Services group, this monthly newsletter summarizes recent developments in US international taxation. Highlights of this month's edition include: Legislation — Tax agenda uncertain in new Congress Treasury and IRS news — Final Section 965 regulations largely follow proposed regulations, but include significant changes Capital Markets — Argentine inflation results in US tax considerations for taxpayers and QBUs using the Argentine peso as their functional currency, and certain Argentine peso-denominated transactions OECD Developments — OECD releases policy note addressing tax challenges of digitalization — OECD issues 2018 progress report on preferential regimes — OECD BIAC issues tax principles for digital economy ——————————————— Washington Dispatch for January 2019 | |||