United States Tax News

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USTR Holds Discussions with Turkey Including on Removal of Digital Services Tax

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U.S. Senators Unveil Draft Legislation to Overhaul International Taxation

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U.S. IRS Publishes Practice Unit on Transfers of Property to Partnerships with a Related Foreign Partner

EY

US IRS extends applicability date for withholding on certain transfers and distributions related to publicly traded partnership interests to 1 January 2023

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U.S. IRS Publishes Practice Unit on Accuracy-Related Penalty on Understatements with Respect to Reportable Transactions

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U.S. Treasury and IRS Deferring Certain Withholding Provisions for Disposals of Partnerships Engaged in U.S. Business

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US Senators detail international tax framework

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US: Amgen intends to challenge $3.6b tax deficiency

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FATCA Agreement between Macau and the U.S. has Entered into Force

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U.S. Congressional Research Service Publishes Report on Tax Treatment of Gig Economy Workers

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Hong Kong Inland Revenue Responds to Questions on Termination of Shipping Agreement with the U.S.

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US: Senate-passed infrastructure bill would impose information-reporting requirements on sales of cryptocurrency and other digital assets

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Ukraine Clarifies Treaty Benefits for Royalties Paid to a Person Other than the Actual Beneficial Owner

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U.S. IRS Warns Tax Pros to Watch for Tell-Tale Signs of Identity Theft

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U.S. IRS Formally Announces Competent Authority Arrangements with the UK Regarding Application of 2001 Tax Treaty

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Germany Publishes Joint Statement on the Spontaneous Exchange of CbC Reports with the U.S. for 2020

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US: Wyden bill would change tax treatment of financial derivative transactions

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U.S. IRS Announces Relief for Certain Employers Claiming the Work Opportunity Tax Credit

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PE Watch: Latest developments and trends, August 2021

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U.S. Senators Wyden and Whitehouse Introduce Legislation to Close the Carried Interest Loophole

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U.S. Senator Wyden Introduces Legislation to Counter the Avoidance of Tax by Using Derivative Contracts

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U.S. IRS Announces Gross Receipts Safe Harbor for Employers Claiming the Employee Retention Credit

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U.S. IRS Requests Comments on Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

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U.S. IRS Publishes Practice Unit on Penalty for Failure to Include Reportable Transaction Information with Return.

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OECD Announces New Outcomes on Review of Preferential Tax Regimes under BEPS Action 5

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U.S. IRS Announces Additional Guidance for Employers Claiming the Employee Retention Credit

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U.S. IRS Clarifies Paid Leave Credit Available for Providing Leave to Employees Caring for Individuals Obtaining or Recovering from a COVID-19 Immunization

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U.S. Senators Mendez and Wicker Reintroduce Legislation Providing Tax Credit for Investments Made by U.S. Businesses in U.S. Territories

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U.S. House Republicans Urge Treasury Secretary Yellen to Maintain FDII Deduction

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U.S. IRS Publishes Competent Authority Arrangements with the UK Regarding Application of 2001 Tax Treaty

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