09 November 2023 EY Podcast: monthly ITS Washington Dispatch (October 2023) EY’s monthly Washington Dispatch podcast summarizes recent developments in US international taxation. Highlights of this month's edition include: OECD releases text of Amount A Pillar One MLC, US Treasury announces consultation OECD/G20 IF MLC to implement Pillar Two STTR US House elects new Speaker US-Taiwan legislation moves forward IRS proposed regs would amend Section 367(b) rules re cross-border triangular reorgs, inbound nonrecognition US officials offer update on pending international guidance IRS informing taxpayers of Schedule UTP non-compliance IRS sending compliance alerts to US subs of foreign-owned corporations IRS to broaden scope of corporate PLRs US-Chile tax treaty’s US reservations reflect current policy IRS appeals Tax Court’s latest decision in Medtronic US, Israel sign CAA on CbC report exchange Cyprus clarifies future CbC agreement with US Register for this monthly podcast on Apple Podcasts here. Document ID: 2023-5690 |