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23 December 2022 EY Podcast: weekly US international cross-border taxation news for week ending 23 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: IRS announces it will issue proposed regulations amending final Section 1446(f) final withholding regulations for PTPs OECD issues (i) consultation document on Pillar One MLI re: DSTs; (ii) consultation document on Pillar Two GloBE information return; (iii) consultation document on Pillar Two tax certainty for GloBE rules; and (iv) guidance on Pillar Two safe harbors and penalty relief Register for this weekly podcast on Apple Podcasts here. Document ID: 2022-6261 |