11 December 2023

EY Podcast: monthly ITS Washington Dispatch (November 2023)

EY’s monthly Washington Dispatch podcast summarizes recent developments in US international taxation. Highlights of this month's edition include:

US Congress approves new CR, complicates options for year-end tax bill

  • House Ways and Means Committee clears US-Taiwan tax bill

  • Tax Court rules non-US partnership was securities dealer engaged in US trade or business, liable for partnership WHT

  • US court denies DRD after applying economic substance doctrine

  • IRS issues proposed regs on QBUs, including simplified elections for determining Section 987 gain or loss but restrictions on loss recognition

  • OECD, country officials discuss BEPS 2.0 Pillars One and Two

    Register for this monthly podcast on Apple Podcasts here.

    Document ID: 2023-5725