03 March 2023

EY Podcast: weekly US international cross-border taxation news for week ending 3 March 2023

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 Supreme Court rules FBAR penalties apply per filing, not per account

  • IRS concludes payments from US depository institution to foreign corporation are US source subject to US withholding

  • OECD hopes to finalize BEPS Multilateral Convention by mid-2023

    Register for this weekly podcast on Apple Podcasts here.

    Document ID: 2023-5259