02 September 2021

EY Podcast: weekly US international cross-border taxation news for week ending 2 September 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 House Ways and Means Committee to begin markup the week of 6 September re: Budget Resolution

  • IRS articulates five-factor test in determining income inclusion of reimbursement payments

  • US, France sign joint statement on spontaneous exchange of CbC reports for FYs beginning 2020 and 2021

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    Document ID: 2021-5916