18 November 2022

EY Podcast: weekly US international cross-border taxation news for week ending 18 November 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:

Republicans take House, Democrats hold Senate; lame-duck legislation remains uncertain

  • IRS issues highly anticipated foreign tax credit proposed regulations

  • IRS proposed regulations under Section 367(d) will be released early next year

  • IRS considering use of economic substance in transfer pricing audits, even with TP documentation

    Register for this weekly podcast on Apple Podcasts here.

    Document ID: 2022-6120