December 17, 2021
EY Podcast: weekly US international cross-border taxation news for week ending 17 December 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 will not take up Build Back America Act in 2021
Updated Senate Finance Committee's title of the Build Back Better Act retains House’s international tax proposals, but with major technical changes
Final foreign tax credit regulations clear OMB, return for final Treasury review
OMB reviewing final regulations on interbank offered rates (IBORS)
OECD to release Pillar Two Global Anti-Base Erosion Model Rules on 20 December
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