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EY Cross-Border Taxation Spotlight for Week ending 22 September 2023
Published 3 years ago
Description
A review of the week's major US international tax-related news. In this edition:
US House budget negotiations continuing – House Republican tax writers want countries to delay BEPS Pillar Two implementation, urge rules similar to US GILIT regime – US Senate Finance Committee hearing to consider new IRS Chief Counsel – US tax treaty negotiations with Switzerland in latter stages, discussions with Israel – US continues to prefer "Alternative A" in scoping rules for Amount B in BEPS Pillar One