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EY Cross-Border Taxation Spotlight for Week ending 7 April 2023
Published 3 years, 6 months ago
Description
A review of the week's major US international tax-related news. In this edition:
IRS will provide transition period for documentation requirements for FTC "single-country exception" – US Tax Court rules IRS lacks authority to assess penalties under Section 6038(b) – US, Germany sign competent authority arrangement on automatic exchange of CbC reports.