United States Tax News

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U.S. IRS Provides Additional Delay for Final and Temporary Regs on Foreign Currency Gains/Losses

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U.S. Interest Rates on Overpaid and Underpaid Tax Unchanged for Q3 2018

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G7 Summit Communiqué Published Including Commitment to Fair Taxation in the Digital Economy

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Draft Bill Introduced in U.S. House of Representatives to Amend CFC/GILTI Rules

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U.S. Senators Introduce Legislation to Require Congressional Approval of National Security-Designated Tariffs

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U.S. Signs CbC Exchange Arrangement with Slovenia

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U.S. IRS Updates Q&A on Reporting Related to Section 965 Transition Tax on 2017 Tax Returns

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U.S. Steel and Aluminum Tariffs Implemented on Imports from Canada, Mexico, and the EU

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Croatia and the U.S. to Continue Tax Treaty Negotiations

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U.S. Publishes CbC Exchange Arrangement with Liechtenstein

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Brazil Senate Approves Pending SSA with the U.S.

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Senate Bill Introduced to Protect U.S. Technology, Intellectual Property, and Industry from China

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CbC Exchange Arrangement between Greece and U.S. Has Become Operative

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U.S. Treasury List of International Boycott Countries Published

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U.S. IRS Announces New APA Template

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SSA between Slovenia and the U.S. Transmitted to U.S. Congress

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Apple Makes First Payment for Ireland State Aid; EU Court Holds U.S. May Not Intervene in Pending Appeal

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U.S. IRS Issues CbC Reporting News & Information Issue 2018-3

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U.S. Signs CbC Exchange Arrangement with Mauritius

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U.S. IRS Releases Practice Units on Disposition of Nonfunctional Currency and Determination of Qualified R&D Expenses Based on GAAP ASC 730 Reporting

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U.S. Signs CbC Exchange Arrangement with Liechtenstein

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U.S. IRS Releases Practice Units on Losses Claimed in Excess of Basis in an S Corp and Qualification for Advanced Energy Project Credit

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U.S. Consultation on Recommendations for 2018-2019 Priority Guidance Plan

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U.S. IRS Publishes MoU with Indonesia for No Local Filing and Provides Operative Date for CbC Exchange Arrangement with Estonia

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Apple to begin Repayment of Illegal State Aid to Ireland

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Greek Parliament Approves Ratification of Arrangement for Exchange of CbC Reports with the U.S.

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New TIEA between Costa Rica and the U.S. Signed

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U.S. Negotiating CbC Exchange Arrangement with Austria

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U.S IRS Releases Practice Unit on Exhaustion of Administrative Remedies for Foreign Tax Credit

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U.S. Negotiating CbC Exchange Arrangement with Indonesia

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