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EY Cross-Border Taxation Spotlight for Week ending 24 February 2023
Published 3 years, 7 months ago
Description
A review of the week's major US international tax-related news. In this edition:
IRS will issue initial guidance on how far back to apply basis adjustments to arrive at "opening" books for new CAMT – IRS releases final regulations that amend electronic filing rules for certain returns following Taxpayer First Act – IRS finalizes regulations to treat consolidated group members as single US shareholder for Section 951(a)(2)(B) purposes.