11 January 2022

EY Podcast: monthly ITS Washington Dispatch (December 2021)

EY’s monthly Washington Dispatch podcast summarizes recent developments in US international taxation. Highlights of this month's edition include:

Biden Administration’s Build Back Better legislation stalls in Congress; Senate Finance Committee releases updated international tax provisions

  • Senate Foreign Relations Committee Republicans urge vote on 2010 US-Chile tax treaty

  • Treasury releases final foreign tax credit regulations

  • IRS issues final rules on tax consequences of transition from LIBOR and other interbank offered rates in certain financial contracts

  • OECD releases Model Rules on Pillar Two Global Minimum Tax

  • OECD releases 2020 peer review report on BEPS Action 5 on Exchange of Information of Tax Rulings

    Register for this monthly podcast on iTunes here.

    Document ID: 2022-5043