November 10, 2023
EY Podcast: weekly US international cross-border taxation news for week ending 10 November 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 Treasury and IRS release proposed regulations on Section 987, income and currency gain or loss with respect to QBUs
US court denies Section 245A DRD deduction based on economic substance
Hungary authorizes signing of new US-Hungary CCA for exchange of CbC reports
OECD, senior government officials discuss BEPS 2.0 Pillars One and Two
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