Ernst & Young Its Washington Dispatch

EY ITTS Washington Dispatch, August 2023

Informações:

Sinopsis

A monthly review of US international tax-related developments. In this edition: US Congress to take up appropriations bills, consider US-Taiwan tax relationship – IRS proposes updating consolidated returns regulations, discarding unnecessary guidance – IRS issues proposed regs on broker reporting requirements for digital asset sales and exchanges – Cryptocurrency stakers must include rewards in gross income upon gaining control – Russia suspends US-Russia, other tax treaties – Progress reported on BEPS Amount A, Pillar One, further work on Pillar Two safe harbors – Global minimum tax filing simplification possible, OECD official says – UN releases final report on international tax cooperation.