March 15, 2021
EY Podcast: weekly US international cross-border taxation news for week ending 12 March 2021
EY’s Spotlight podcast is a review of the week's major US international tax-related developments. Highlights of this week’s edition include:
US enacts $1.9 trillion COVID-19 stimulus legislation, including repeal of worldwide interest expense allocation election
IRS Office of Fraud Enforcement initiative to focus on virtual currency
IRS Advance Pricing and Mutual Agreement Program seeing questionable treatment of COVID-related costs
OECD official sees possibility for two simplification measures in BEPS 2.0 Pillar 2 agreement
Platform for Collaboration on Tax issues final version of Toolkit for Tax Treaty Negotiations
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