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EY Cross-Border Taxation Spotlight for Week ending 3 March 2023
Published 3 years, 7 months ago
Description
A review of the week's major US international tax-related news. In this edition:
US Supreme Court rules FBAR penalties apply per filing, not per account – IRS concludes payments from US depository institution to foreign corporation are US source subject to US withholding – OECD hopes to finalize BEPS Multilateral Convention by mid-2023.