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EY Cross-Border Taxation Spotlight for Week ending 13 September 2024
Published 2 years ago
Description
A review of this week's major US international tax-related news. In this edition:
US Treasury issues proposed regulations on CAMT, extends penalty relief for failure to pay estimated CAMT – Treasury and IRS officials to evaluate narrowing scope of future anti-partnership basis-shifting guidance – Official offers international regulatory update – OECD releases standardized ICAP template for tax administration outcome letters – OECD to address incentives that undermine BEPS Pillar Two GloBE rules.