03 September 2020

EY Podcast: monthly ITS Washington Dispatch (August 2020)

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

  • IRS finalizes Section 245A DRD anti-abuse regulations with few changes
  • Treasury and IRS propose complex, taxpayer-favorable regulations to reduce possibility of double taxation caused by anti-abuse rules during GILTI gap period
  • US, Swiss competent authorities reach agreement on treaty arbitration process
  • UN Tax Committee issues proposal for taxing digital services income

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Document ID: 2020-6187