December 4, 2020
EY Podcast: weekly US international cross-border taxation news for week ending 4 December 2020
EY’s Spotlight podcast is a review of the week's major US international tax-related developments. Highlights of this week’s edition include:
- OECD to hold virtual public consultation on BEPS 2.0 Pillar 1 and Pillar 2 Blueprints on 14-15 January 2021
- IRS releases final and proposed PFIC regulations
- IRS issues final regulations under Sections 245A and 951A that coordinate two sets of anti-abuse rules
- IRS LB&I releases internal guidance re: examinations with Section 965 transition tax issues
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