02 April 2021

EY Podcast: weekly US international cross-border taxation news for week ending 2 April 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:

President Biden unveils $2 trillion infrastructure plan to be paid for with higher CIT rate, international tax changes

  • US, Japan reach agreement on tax treaty arbitration process

  • IRS APMA Program releases annual APA update

  • US Trade Representative proposes 25% punitive tariffs on Austria, India, Italy, Spain, Turkey, and the UK in response to Digital Services Taxes

  • OECD initiates consultation on commentary to Article 9 (Associated Enterprises) of OECD Model Tax Treaty

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    Document ID: 2021-5392