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March 29, 2019 Washington Dispatch for March 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: OECD developments — OECD holds consultation on tax challenges of digitalization with aggressive 2020 timeline for consensus Treasury and IRS news — IRS issues proposed Section 250 regulations on calculating FDII and GILTI deduction Transfer pricing news — IRS APMA releases Functional Cost Diagnostic Model to be used in certain APAs Puerto Rico update — Puerto Rico’s Treasury Department issues guidance for mandatory electronic filing of CIT returns for 2018 tax year ——————————————— Washington Dispatch for March 2019 | |||