EY Cross-Border Taxation Alerts
Business & Economics Podcasts
The EY Cross-Border Taxation Podcast series brings you the latest developments in major international tax news from around the globe.
Location:
United States
Description:
The EY Cross-Border Taxation Podcast series brings you the latest developments in major international tax news from around the globe.
Language:
English
Website:
http://www.ey.com/podcast
Episodes
EY Cross-Border Taxation Spotlight for Week ending 26 April 2024
4/26/2024
A review of the week's major US international tax-related news. In this edition:
US tax policy lines being drawn ahead of 2024 election, TCJA ‘cliff’ – IRS finalizes domestically controlled qualified investment entity rules under FIRPTA – IRS publishes draft digital asset Form 1099-DA – US says draft Australian ruling on cross-border computer software sales contrary to US-Australia DTT, OECD Model Treaty – OECD releases consolidated GloBE commentary document, revised GloBE examples.
Duration:00:05:17
EY Cross-Border Taxation Spotlight for Week ending 19 April 2024
4/19/2024
A review of the week's major US international tax-related news. In this edition:
IRS waives penalty for failure to pay estimated CAMT – OECD BEPS 2.0 update: what’s coming – IESBA announces changes to its Tax Planning and Related Services project that will apply to all tax planning activities.
Duration:00:04:07
EY Cross-Border Taxation Spotlight for Week ending 12 April 2024
4/12/2024
A review of the week's major US international tax-related news. In this edition:
IRS releases proposed stock buyback excise tax regulations – US Treasury official discusses BEPS 2.0 Pillar Two negotiations – Congressional Joint Committee on Taxation reviewing global developments in updating BEPS Pillar Two analysis – OECD official says Pillar One Multilateral Convention on Amount A moving forward.
Duration:00:03:47
EY Cross-Border Taxation Spotlight for Week ending 5 April 2024
4/5/2024
A review of the week's major US international tax-related news. In this edition:
US Congress returns from spring recess; no movement on tax bill – IRS releases latest APA report – OECD misses deadline on BEPS Pillar One MLC on Amount A.
Duration:00:03:18
EY Cross-Border Taxation Spotlight for Week ending 29 March 2024
3/29/2024
A review of the week's major US international tax-related news. In this edition:
US Treasury Secretary affirms commitment to BEPS Pillar One, US R&D in Pillar Two – US government officials offer international regulatory update.
Duration:00:03:51
EY Cross-Border Taxation Spotlight for Week ending 22 March 2024
3/22/2024
A review of the week's major US international tax-related news. In this edition:
Congress, Biden Administration reach agreement on budget deal; tax bill in limbo – IRS stock buyback regs weeks away, CAMT project further delayed – Mandatory binding arbitration remains US tax treaty policy – US working to protect R&D benefits under BEPS Pillar Two.
Duration:00:03:51
EY Cross-Border Taxation Spotlight for Week ending 15 March 2024
3/15/2024
A review of the week's major US international tax-related news. In this edition:
President Biden releases proposed FY 2025 Budget – IRS issues final revised Form W-9 with new requirement to identify direct or indirect foreign partners – US announces agreement with Türkiye to extend moratorium on unilateral measures, including DSTs.
Duration:00:03:25
EY Cross-Border Taxation Spotlight for Week ending 8 March 2024
3/8/2024
A review of the week's major US international tax-related news. In this edition:
President Biden delivers State of the Union address, offers new tax proposals – US House Ways & Means Tax Subcommittee holds hearing on OECD BEPS Pillar 1 – OECD Secretary-General Tax Report offers insights on BEPS project.
Duration:00:04:56
EY Cross-Border Taxation Spotlight for Week ending 1 March 2024
3/1/2024
A review of the week's major US international tax-related news. In this edition:
US IRS exempts Form 1042 electronic filing in 2024 for US and nonresident withholding agents – IRS will no longer issue significant single issue PLRs – US Senate approves nomination of new IRS Chief Counsel – EY launches new tax podcast series.
Duration:00:05:41
EY Cross-Border Taxation Spotlight for Week ending 23 February 2024
2/23/2024
A review of the week's major US international tax-related news. In this edition:
US Congress to return to session – OECD releases final guidance on BEPS Pillar One Amount B on baseline distributions.
Duration:00:03:53
EY Cross-Border Taxation Spotlight for Week ending 16 February 2024
2/16/2024
A review of the week's major US international tax-related news. In this edition:
US House and Senate recess; focus to turn to approaching government funding deadlines, tax package possible – IRS sending info request letters to US-based subsidiaries of foreign-owned corporations re intercompany transaction pricing – IRS plans to finalize proposed FX regulations by year-end – US signs extension to moratorium agreement on unilateral measures, including DSTs.
Duration:00:04:06
EY Cross-Border Taxation Spotlight for Week ending 9 February 2024
2/9/2024
A review of the week's major US international tax-related news. In this edition:
US House-passed tax package may require Senate Finance Committee markup – Senate begins two-week recess.
Duration:00:01:52
EY Cross-Border Taxation Spotlight for Week ending 2 February 2024
2/2/2024
A review of the week's major US international tax-related news. In this edition:
US House of Representatives passes tax package; Senate action unclear – IRS expects to finalize two sets of Section 367 proposed regulations in first half of 2024 – Senate Finance Committee again approves IRS Chief Counsel nomination – OECD releases first statistics on ICAP.
Duration:00:04:39
EY Cross-Border Taxation Spotlight for Week ending 26 January 2024
1/26/2024
A review of the week's major US international tax-related news. In this edition:
US tax package may get House floor vote week of 29 January, future in the Senate uncertain – US officials offer international tax regulatory update on CAMT, stock buyback excise tax, cloud computing and PTEP rules – OECD releases working paper on global minimum tax and taxation of MNE profit.
Duration:00:05:18
EY Cross-Border Taxation Spotlight for Week ending 19 January 2024
1/19/2024
A review of the week's major US international tax-related news. In this edition:
House and Senate tax writers release $78 billion tax package – Congress passes CR to fund the government – IRS announces cryptocurrency transactions do not have to be reported until regulations issued.
Duration:00:04:36
EY Cross-Border Taxation Spotlight for Week ending 12 January 2024
1/12/2024
A review of the week's major US international tax-related news. In this edition:
US Congress returns from recess, government spending and possible tax package on the agenda – IRS to release CAMT package shortly – Treasury official offers US position on BEPS Pillar One – OECD Working Paper addresses global minimum tax and MNE taxation – EY releases 2024 International Tax and Transfer Pricing Survey, respondents say BEPS 2.0 project expands risk of double taxation.
Duration:00:06:36
EY Cross-Border Taxation Spotlight for Week ending 5 January 2024
1/5/2024
A review of the week's major US international tax-related news. In this edition:
US-Hungary tax treaty ceased to have effect – IRS issues interim guidance on basis adjustments re: inbound liquidations or asset reorganizations – IRS updates list of treaty partner countries – IRS broadens scope of possible private letter rulings.
Duration:00:04:38
EY Cross-Border Taxation Spotlight for Week ending 22 December 2023
12/22/2023
A review of the week's major US international tax-related news. In this edition:
OECD/G20 Inclusive Framework releases BEPS 2.0 Pillar Two Administrative Guidance on GloBE rules – OECD announces new BEPS Pillar One MLC timeline – US-Chile income tax treaty enters into force – US Congress adjourns until January 2024 – Congressional JCT releases Bluebook on tax legislation in 117th Congress.
Duration:00:06:40
EY Cross-Border Taxation Spotlight for Week ending 15 December 2023
12/15/2023
A review of the week's major US international tax-related news. In this edition:
US Treasury and IRS issue FTC guidance addressing BEPS 2.0 Pillar Two GloBE top-up taxes – IRS CAMT regs delayed to 2024, but CAMT Notice released – IRS announces active compliance campaign on CAMT – Stock buyback excise tax guidance still on track for 2023 release – IRS official says PTEP targeted notice coming soon – US government plans to finalize foreign government investment exemption regs in 2024 – IRS working on crypto-asset reporting framework regulations.
Duration:00:08:07
EY Cross-Border Taxation Spotlight for Week ending 8 December 2023
12/8/2023
A review of the week's major US international tax-related news. In this edition:
US Supreme Court holds oral arguments in Moore transition tax case – Congress set to adjourn next week.
Duration:00:01:41