07 April 2023

EY Podcast: weekly US international cross-border taxation news for week ending 7 April 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:

IRS will provide transition period for documentation requirements for FTC "single-country exception"

  • US Tax Court rules IRS lacks authority to assess penalties under Section 6038(b)

  • US, Germany sign competent authority arrangement on automatic exchange of CbC reports

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    Document ID: 2023-5402