28 January 2022

EY Podcast: weekly US international cross-border taxation news for week ending 28 January 2022

EY’s Spotlight podcast is a review of the week's major US international tax-related developments. Highlights of this week’s edition include:

Sen. Manchin confirms Build Back Better discussions back on

  • Concern over double taxation if US GILITI unamended

  • Republican tax writers warn BEPS Pillars require  congressional action

  • Treasury releases final regulations on treatment of domestic partnerships under Section 958, proposed PFIC regulations

  • OECD developing BEPS 2.0 Pillar Two corporate minimum tax implementation framework

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    Document ID: 2022-5115