United States Tax News

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U.S. IRS and Treasury Issue Final Regulations on Treatment of Distributions of Property from a Corporation to a Shareholder

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U.S. IRS Publishes Practice Unit on Section 263A Costs for Self-Constructed Assets

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Florida Issues Tax Information Publication on Reduced Corporate Tax Rate

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U.S. IRS Publishes Practice Unit on Limitation of Exchange Gain or Loss on Payment or Disposition of Debt Instrument

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U.S. Senators Propose 2% Tax on Stock Buybacks

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IRS Reminds Business Owners to Correctly Identify Workers as Employees or Independent Contractors

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U.S. Senator Wyden Releases Draft Legislation to Close Loopholes Allowing Investors and Corporations to Use Partnerships to Avoid Paying Tax

EY

EY Global Tax Controversy Flash Newsletter (Issue 38) | Trends in cross-border tax controversy: multilateralism rising

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U.S. House Democrats Proposing 26.5% Corporate Tax Rate and Other Measures Under Budget Reconciliation

EY

US: Tax plan in House Ways & Means reconciliation bill offers new details on international tax proposals

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U.S. Treasury Secretary Yellen Meets with G7 Finance Ministers on International Tax Reform

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U.S. 2021-2022 Priority Guidance Plan Issued

EY

US IRS allows taxpayer to reverse "gap period" transaction through late check-the-box election

EY

PE Watch: Latest developments and trends, September 2021

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U.S. Treasury Publishes Featured Story on Need for a 21% Minimum Tax on Corporate Foreign Earnings

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U.S. Senators Submit Ideas to Ensure Greater Fairness in International Tax System

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U.S. Congressional Research Service Publishes Report on the Home Office Tax Deduction

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U.S. Senator Crapo and Representative Brady Warn Administration's OECD Position Undermines Congress's Authority Over Tax Law

EY

German Ministry of Finance issues guidance on dispute resolutions for income and property taxes

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U.S. Congressional Research Service Publishes Report on Trends and Proposals for Corporate Tax Revenue

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U.S. IRS Publishes Practice Unit on Foreign Tax Credit General Principles for Business

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U.S. Congressional Research Service Publishes Report on Minimum Taxes on Business Income

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IGF Releases Draft Practice Note for Consultation on Tax Treaty Practice in Mining Countries

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U.S. Interest Rates on Overpaid and Underpaid Tax Unchanged for Q4 2021

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U.S. IRS Announces Highlights and Updates for the Compliance Assurance Process 2022 Application Period

EY

US IRS articulates five-factor test in determining income inclusion of reimbursement payments

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Florida Provides Temporary Corporate Tax Rate Reduction Due to Excess Tax Collections

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U.S. IRS Publishes Written Determination on Foreign Tax Credits

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U.S. Publishes Joint Statements with France and Germany on the Spontaneous Exchange of CbC Reports

EY

US: Discussion draft released by Senators Wyden, Brown, Warner proposes significant changes to current international tax rules

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