21 May 2021

EY Podcast: weekly US international cross-border taxation news for week ending 21 May 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 Senate Finance Committee hearing on infrastructure highlights differences regarding scope and pay-fors

  • US Treasury proposes 15% global minimum corporate tax rate

  • IRS official discusses application of US treaties’ derivative benefits test post-Brexit

  • OECD Multilateral Instrument Conference of the Parties issues interpretative opinion

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    Document ID: 2021-5585