16 December 2022

EY Podcast: weekly US international cross-border taxation news for week ending 16 December 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:

US Congress passes temporary stopgap spending measure to facilitate omnibus bill negotiation; Tax Title uncertain

  • IRS releases Rev. Ruling 2022-43 with final qualified intermediary withholding agreement

  • IRS issues proposed regulations on single-entity treatment of consolidated groups for purposes of Section 951

  • FinCEN further extends FBAR filing deadline

  • FinCEN issues proposed regulations on beneficial ownership

  • OECD releases consultation document on Amount B of BEPS 2.0 Pillar One – EU adopts Directive on global minimum tax

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    Document ID: 2022-6234