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EY Cross-Border Taxation Spotlight for Week ending 17 December 2021
Published 4 years, 9 months ago
Description
A review of the week's major US international tax-related news. In this edition: US Senate will not take up Build Back America Act in 2021 – Updated Senate Finance Committee's title of the Build Back Better Act retains House's international tax proposals, but with major technical changes – Final foreign tax credit regulations clear OMB, return for final Treasury review – OMB reviewing final regulations on interbank offered rates (IBORS) – OECD to release Pillar Two Global Anti-Base Erosion Model Rules on 20 December.