14 January 2021

Special edition: Washington Dispatch 2020 Year-in-Review (1 January – 31 December)

The 2020 edition of Ernst & Young LLP's Washington Dispatch Year-in-Review (1 January – 31 December 2020), is attached below. Prepared by EY's International Tax and Transaction Services group, this year-in-review newsletter summarizes the year’s developments in US international taxation from 1 January – 31 December 2020.

The publication covers the following topics:

  • Tax reform guidance
  • Legislation
  • Corporate
  • Foreign Tax Credit
  • Capital markets
  • Partnerships
  • Passive Foreign Investment Company (PFIC)
  • Sourcing
  • Foreign Investment in Real Property Tax Act (FIRPTA)
  • Tax treaties
  • Transfer pricing
  • Digital taxation
  • Foreign Account Tax Compliance Act (FATCA)
  • IRS forms
  • Miscellaneous
  • OECD

———————————————
ATTACHMENT

Washington Dispatch 2020 Year-in-Review (January – December)

Document ID: 2021-5041