United States Tax News

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U.S. IRS Releases Practice Unit on Allocation and Apportionment of Deductions for Individuals

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Switzerland and the U.S. Sign Competent Authority Arrangement on Dividends Withholding Exemption for Pensions and Other Retirement Arrangements

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U.S. Treasury Proposes Global Minimum Tax Rate of At Least 15%

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U.S. IRS Issues Announcement on Qualified Opportunity Zone Boundaries and the 2020 Census

EY

EY Global Tax Controversy Flash Newsletter (Issue 34) | Making your resource-strapped transfer pricing function “future ready”

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Amendments to Maryland's New Digital Advertising Tax in Force

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Idaho Approves Tax Relief Bill Including Top Tax Rate Reduction for Individuals and Companies

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New TIEA Between Costa Rica and the U.S. in Force

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U.S. Senators Reintroduce Legislation Targeting Tax Havens, Offshoring, and Outsourcing

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U.S. IRS Provides Overview of Tax Provisions for Individuals in the American Rescue Plan Act

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U.S. IRS Issues Revenue Procedure on Method of Accounting for CFCs

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Kansas Implementing New Economic Nexus Rules for Out-of-State Retailers and Marketplace Facilitators

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Draft Bills Introduced in U.S. Congress to Stop Corporate Inversions

EY

US: President Biden proposes increased IRS budget to improve tax compliance

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U.S. IRS Release Draft Schedules to Enhance Reporting of International Tax Matters by Pass-through Entities

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U.S. IRS Issues Notice on Automatic Tax-Filing Extension for Individuals and Provides Guidance on Options for Gig Workers and Unemployment Benefits

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Biden Administration Issues Fact Sheet on the American Families Plan

EY

US: Proposed regulations would coordinate tax withholding and gain deferral for certain foreign persons and partnerships investing in qualified opportunity funds, clarify working capital safe harbor

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U.S. Looking to Revise Tax Treaties with Israel and Switzerland

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Connecticut Considering Digital Advertising Tax

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Tax Treaty between Colombia and the U.S. Under Negotiation

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U.S. Senate Considering Bill to Overhaul the Energy Tax Code

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U.S. IRS Publishes CbC Report Tax Statistics

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New York Introduces Temporary Corporate Franchise Tax Rate Increase

EY

US IRS extends time for submitting APA and MAP requests with e-signatures

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U.S. IRS Publishes IRB 2021-17 Including Notice on 100% Deduction for Food and Beverage and Foreign Income Exclusion Eligibility Waiver

EY

Ecuador and the United States sign Tax Information Exchange Agreement

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Florida Implementing New Sales Tax Obligations for Online Sales

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U.S. Provides Safe Harbor for Claiming Deductions Relating to First-Round PPP Loans and Guidance on Paid Leave Tax Credit for Vaccinations

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Cape Verde and the U.S. Sign FATCA IGA

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