United States Tax News

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PE Watch: Latest developments and trends | May 2020

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U.S. IRS Announces Modifications to Procedures for Filing MAP and APA Requests

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U.S. IRS Releases Practice Units on Foreign Currency Gain or Loss, Exchange Rates, Accounting Method Changes, and Foreign Earned Income Exclusion Adjustments

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U.S. IRS Issues Reminder on New Credits Available for Businesses Hit by COVID-19

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U.S. IRS Issues Guidance That Certain Activities in a Foreign Country Will Not Give Rise to a Foreign Branch in Light of COVID-19 Travel Disruptions

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U.S. and UK Launch Free Trade Agreement Negotiations

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U.S. IRS and Treasury Issue Correcting Amendments to Regulations on Definitions and Reporting Requirements for Shareholders of PFICs

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U.S. IRS Issues Notice on Non-Deductibility of Expenses in Relation to the Paycheck Protection Program and Covered Loans under the CARES Act

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U.S. Bill Introduced to Remedy the Negative Impact of the GILTI rules on U.S. Territories

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U.S. IRS Updates Filing and Payment Deadlines Questions and Answers

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USMCA Entering into Force on 1 July 2020

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U.S. IRS Releases Practice Units on Installment Method, Substantiation Requirements, and Foreign Currency Translation.

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US IRS issues FAQs on interaction of NOL carrybacks and Section 965 inclusions

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U.S. Joint Committee on Taxation Publishes Report on Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

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U.S. IRS Posts FAQs on NOLs filed with Sec. 965 Inclusions

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US IRS issues additional FAQs on faxing Form 1139 with NOL and AMT claims under CARES Act

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U.S. Treasury and IRS Issue Cross-Border Tax Guidance Related to Travel Disruptions Arising from the COVID-19 Emergency

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US IRS releases FAQs on transfer pricing documentation best practices

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U.S. Final Regulations Regarding Certain Hybrid Arrangements and Proposed Regulations on Hybrid Arrangements and GILTI

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U.S. IRS Large Business and International (LB&I) Division Postpones Certain Compliance Campaign Due to COVID-19

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US: Consolidated return considerations of NOL carrybacks under CARES Act

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US IRS announces taxpayers can temporarily fax Forms 1139 and 1045 to claim NOL carrybacks and AMT credits under CARES Act

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G7 Officials Will Return to Priority Agenda Items Including Tax Challenges of Digitalization Once Immediate Impacts of COVID-19 Crisis Abate

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U.S. IRS Unveils Online Application to Help with Economic Impact Payments

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U.S. IRS Issues Transfer Pricing Documentation Frequently Asked Questions (FAQs)

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U.S. IRS Issues Temporary Procedures to Claim Quick Refunds of the Credit for Prior Year Minimum Tax Liability of Corporations and NOL Deductions

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U.S. IRS Releases Updated Practice Unit on Statute of Limitations on Assessment of Tax

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US IRS gives relief to taxpayers making Section 163(j) elections

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U.S. IRS Publishes IRB 2020-16 Including Notices on Deadline Relief and Employment Tax Credits for COVID-19 and Foreign Income Exclusion Eligibility Waiver

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U.S. Treasury List of International Boycott Countries Published

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