07 October 2022

EY Podcast: monthly ITS Washington Dispatch (September 2022)

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

US tax treaty negotiations with Israel, Switzerland set to start, pending treaties require TCJA updates

  • IRS PTEP regs coming in Q1 2023, Section 367(d) guidance possible this year

  • Proposed IRS regulations coming on application of noncompulsory payment regs to certain amended Puerto Rico tax decrees

  • IRS Chief Counsel memo clarifies process for determining assessment statute expiration date in multi-year Section 332 liquidation

  • Sixth Circuit rules in favor of Eaton Corporation in APA cancellation

  • OECD holds public consultation meeting on Progress Report on Amount A of BEPS Pillar One

  • OECD issues bilateral APA manual

  • OECD’s Pascal Saint Amans announces plans to retire

    Register for this monthly podcast on Apple Podcasts here.

    Document ID: 2022-5959