United States Tax News

U.S. IRS and Treasury Issue Final Regulations on Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments

20 January 2021

U.S. IRS and Treasury Issue Final Regulations on Guidance on Passive Foreign Investment Companies

19 January 2021

EY Global Tax Controversy Flash Newsletter (Issue 30) | Why companies should build the tax controversy department of the future, today

19 January 2021

U.S. Trade Representative Finds Austrian, Spanish, and UK DSTs to be Discriminatory

19 January 2021

PE Watch: Latest developments and trends, January 2021

14 January 2021

U.S. IRS Issues Revenue Ruling on Amendments Allowing Taxpayers to Deduct Eligible Expenses Paid with Forgiven PPP Loans

12 January 2021

U.S. IRS and Treasury Issue Final Regulations on Additional Guidance Regarding Limitation on Deduction for Business Interest Expense

11 January 2021

Update - U.S. Congress Overrides Veto of Defense Bill Including Beneficial Ownership Reporting Requirements

8 January 2021

U.S. Trade Representative Finds Indian, Italian, and Turkish DSTs to be Discriminatory and Suspends Tariff Action for French DST

8 January 2021

U.S. IRS and Treasury Issue Final Regulations to Help Businesses Claim Credits for Carbon Capture

8 January 2021

U.S. IRS Releases Practice Unit on Qualified Dividends and Capital Gains Rate Differential Adjustments

7 January 2021

U.S. IRS Publishes Revenue Procedures for 2021 on Letter Rulings, Technical Advice, and Determination Letters

6 January 2021

U.S. Negotiating CbC Exchange Arrangement with Turkey

5 January 2021

U.S. Congress Approves USD 900 Billion COVID-19 Package Including Additional Business and Tax Relief

23 December 2020

Singapore Updates CbC Report Exchange Relationships to Include Panama and the U.S.

22 December 2020

Draft Bill Submitted in U.S. Congress to Temporarily Reduce BEAT Tax Rate to 0%

18 December 2020

U.S. Congressional Research Service Publishes Report on COVID-19 Provision Expiring in 2020

18 December 2020

U.S. Congressional Research Service Publishes Updated Report Providing a Brief Overview of Business Types and Their Tax Treatment

17 December 2020

U.S. IRS and Treasury Issue Corrections to Regulations on Income Subject to a High Rate of Foreign Tax for GILTI

16 December 2020

EY Global Tax Controversy Flash Newsletter (Issue 29) | What’s next for tax policy and controversy in Asia-Pacific?

15 December 2020

US final and proposed regulations on passive foreign investment companies have both favorable and unfavorable implications for insurance companies

15 December 2020

US final and proposed PFIC regulations provide a mix of favorable and unfavorable provisions

15 December 2020

US: FinCEN further extends certain signature authority reporting (FBAR, Form 114) over foreign financial accounts

15 December 2020

Update - U.S. Final Regulations Published on Source of Income from Cross-Border Inventory Sales

14 December 2020

U.S. Congress Passes Defense Bill Including Beneficial Ownership Reporting Requirements

14 December 2020

U.S. IRS and Treasury Issue Final Regulations on Withholding and Reporting Obligations on Disposals of Partnerships Engaged in U.S. Business

8 December 2020

Ukraine Supreme Court Holds Limits on the Deductibility of Royalties is Counter to the Tax Treaty with the U.S.

8 December 2020

US Defense Bill Includes Beneficial Ownership Reporting Requirements

7 December 2020

U.S. Interest Rates on Overpaid and Underpaid Tax Unchanged for Q1 2021

7 December 2020

European Commission Announces Proposal for a New Forward-Looking Transatlantic Agenda

4 December 2020