United States Tax News

Gibraltar Publishes CbC Exchange Arrangement with the U.S.

17 January 2019

U.S. IRS Issues Release on Operations During the Appropriations Lapse

17 January 2019

U.S. Final Forms and Instructions in Relation to Tax Cuts and Jobs Act Measures

11 January 2019

European Commission Opens In-Depth State Aid Investigation into Tax Treatment of Nike in the Netherlands

11 January 2019

U.S. IRS Confirms Start of Tax Filing Season Despite Government Shutdown

10 January 2019

U.S. Proposed Regulations Published on Certain Hybrid Arrangements Published

4 January 2019

U.S. IRS Publishes Annual Revenue Procedures for 2019 on Letter Rulings, Information Letters, Determination Letters, and Related Matters

31 December 2018

U.S. Joint Committee on Taxation Publishes Blue Book on Provisions of the Tax Cuts and Jobs Act

27 December 2018

IRS Issues Guidance on Section 179 Expenses and Section 168(g) Depreciation Under Tax Cuts and Jobs Act

26 December 2018

Draft Bill Introduced in U.S. House for Residency-Based Taxation of Individuals

26 December 2018

U.S. Signs CbC Exchange Arrangements with France and Gibraltar; Provides Note on Local Filing in Bulgaria

20 December 2018

IRS Issues Guidance on Changes to Excess Business and Net Operating Losses

20 December 2018

European Commission Publishes Non-Confidential Version of Decision that Luxembourg did Not Grant Illegal State Aid to McDonald's

19 December 2018

U.S. IRS Announces Upcoming Regulations on Previously Taxed Earnings and Profits Accounts of Foreign Corporations

19 December 2018

U.S. IRS Issues Proposed Regulations on Base Erosion and Anti-Abuse Tax

17 December 2018

Update - U.S. IRS Publishes Joint Statement on Spontaneous Exchange of CbC Reports with Germany

17 December 2018

Joint Statement between Germany and the U.S. Signed on the Spontaneous Exchange of CbC Reports for 2017

14 December 2018

U.S. IRS Publishes Q&A on Tax Year 2018 Reporting and Payments Arising under Section 965

14 December 2018

Argentina Clarifies No Local CbC Report Filing Requirement for Constituent Entities of US MNEs for 2017 Reporting Fiscal Year

14 December 2018

U.S. IRS Publishes Draft Instructions for Form 8990 on Interest Limitation and Form 965 on Transition Tax

13 December 2018

Competent Authority Arrangements for the Exchange of CbC Reports between Hungary and the U.S. Signed

12 December 2018

Draft Bill Introduced in U.S. Senate to Amend CFC/GILTI Rules

12 December 2018

U.S. IRS Publishes Joint Statement with France on the Spontaneous Exchange of CbC Reports for 2017

12 December 2018

US IRS Issues Revised Form 1118 Foreign Tax Credit – Corporations and Instructions

11 December 2018

U.S. Interest Rates on Overpaid and Underpaid Tax Increased for Q1 2019

10 December 2018

U.S. House Ways and Means Committee Chairman Applauds EU "Abandonment" of Tax Proposal on Digital Services

6 December 2018

U.S. IRS Large Business and International Division Issues Directive on Amended Return/Claim for Refund Relating to Repealed Domestic Production Activity Deduction

4 December 2018

G20 Declaration Published following Leader's Summit in Buenos Aires

3 December 2018

New Trade Agreement between the U.S, Mexico, and Canada Signed

3 December 2018

U.S. IRS Issues Proposed Regulations on Foreign Tax Credits

30 November 2018