Sinopsis
The EY Cross-Border Taxation Podcast series brings you a weekly review of the latest US international tax-related developments.
Episodios
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EY Cross-Border Taxation Spotlight for Week ending 20 October 2017
20/10/2017 Duración: 02minA review of the week's major US international tax-related news. In this edition: US Senate approves FY 2017 budget resolution with tax reform reconciliation instructions – Treasury Secretary, House Speaker expect tax reform in 2017 – Administration official says tax reform details negotiable, except 20% CIT rate and middle-class relief
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EY Cross-Border Taxation Spotlight for Week ending 13 October 2017
13/10/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition:US House Republicans remain committed to enacting tax reform in 2017 – Foreign minimum tax may be necessary to adopt US territorial tax system – Bipartisan group of House tax writers call for partial withdrawal of FIRPTA Notice 2007-55
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EY Cross-Border Taxation Spotlight for Week ending 06 October 2017
06/10/2017A review of the week's major US international tax-related news. In this edition:US House and Senate Republicans move forward on reconciliation instructions for passage of US tax reform -- Senate Finance Committee holds hearing on international tax reform – US Treasury issues report on 8 tax regulations identified as burdensome, including debt/equity and FX regulations – IRS Notice 2017-57 announces deferral of applicability date of final Section 987 FX regulations.
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EY Cross-Border Taxation Spotlight for Week ending 29 September 2017
29/09/2017 Duración: 05minA review of the week's major US international tax-related news. In this edition: Trump Administration, Congressional Republicans release tax reform framework -- IRS issues draft update of APA template – OECD releases first peer review reports on minimum standards on Action 14, improving tax dispute resolution mechanisms.
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EY Cross-Border Taxation Spotlight for Week ending 22 September 2017
22/09/2017 Duración: 04minA review of the week's major US international tax-related news. In this edition: US Senate Budget Committee agrees on FY ’18 Budget Resolution; implications for tax reform – “Big 6” tax reform consensus document released next week – US Treasury to publicly release report on “significant tax regulations” in September – IRS official upbeat on countries’ implementation of OECD dispute resolution recommendations; concern over established transfer pricing principles.
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EY Cross-Border Taxation Spotlight for Week ending 15 September 2017
15/09/2017 Duración: 04minA review of the week's major US international tax-related news. In this edition: US Tax Reform “consensus document” set for release week of 25 September – President Trump pushes for 15% CIT rate – Treasury/IRS Guidance Plan to be released in fall – Deadline for Treasury to report recommendations on “significant tax regulations” 18 September.
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EY Cross-Border Taxation Spotlight for Week ending 08 September 2017
08/09/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition: Congress approves bill to provide hurricane relief funding – President Trump calls for Democrats to join him in support of an “American Model” of tax reform – OECD releases further guidance on CbC Reporting – Lafayette G. "Chip" Harter III appointed deputy assistant secretary for international tax affairs for the US Treasury
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EY Cross-Border Taxation Spotlight for Week ending 01 September 2017
01/09/2017 Duración: 01minA review of the week's major US international tax-related news. In this edition: Renewed push for US tax reform after Labor Day – Trump Administration expects Congress to take lead on reform legislation.
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EY Cross-Border Taxation Spotlight for Week ending 25 August 2017
25/08/2017A review of the week's major US international tax-related news. In this edition: Trump Administration, Congressional Republicans to release details on tax reform in “short order” – “Big 6” negotiators looking for revenue for tax reform.
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EY Cross-Border Taxation Spotlight for Week ending 18 August 2017
18/08/2017 Duración: 02minA review of the week's major US international tax-related news. In this edition: White House tax negotiators and congressional leaders plan to release document outlining framework for tax reform -- Congressional tax staffers to focus on anti-base erosion rules now that proposed border adjustment tax will not be adopted.
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EY Cross-Border Taxation Spotlight for Week ending 11 August 2017
11/08/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition: US corporate tax rate may settle in low to mid-20% range – IRS extends transition period for applying parts of Section 871(m) rules – IRS now accepting Form 8975, Country-by-Country Report and Schedules A.
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EY Cross-Border Taxation Spotlight for Week ending 04 August 2017
04/08/2017 Duración: 05minA review of the week's major US international tax-related news. In this edition: Trump Administration outlines new strategy for enacting US tax reform – Kautter confirmed as new Treasury Assistant Secretary (Tax Policy) -- Tax Court holds US parent's CFCs held US property under Section 956 as result of intercompany transactions -- Tax Court rules IRS abused its discretion in cancelling two APAs – US concludes Competent Authority Arrangements for exchange of CbC reports with Australia and Estonia.
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EY Cross-Border Taxation Spotlight for Week ending 28 July 2017
28/07/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition: House border adjustability proposal no longer under consideration for US tax reform – Few repeal recommendations expected in final report on 8-Obama-era tax regulations deemed significant -- US signs 5 more Competent Authority Arrangements for automatic exchange of CbC reports.
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EY Cross-Border Taxation Spotlight for Week ending 21 July 2017
21/07/2017 Duración: 06minA review of the week's major US international tax-related news. In this edition: US House Budget Committee approves FY 2018 budget resolution with reconciliation instructions for US tax reform – White House official says “Big 6” and their staffs making headway on US tax reform – US Senate Finance Committee advances nomination of David Kautter for Treasury Assistant Secretary for Tax Policy -- US Tax Court refuses to follow IRS guidance subjecting foreign investors to US tax on dispositions of partnership investments; broad implications and possible refund claims -- Deadline approaching for certain MNCs to request suspension of MAP-related deadline under Mexico-US income tax treaty – OECD released updated version of Guidance on the Implementation of Country-by-Country Reporting.
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EY Cross-Border Taxation Spotlight for Week ending 14 July 2017
14/07/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition: Trump Administration wants draft tax reform plan “locked in place” before Congress’ August recess – Senate Finance Committee and House Ways and Means Tax Policy Subcommittee to hold tax reform hearings next week -- OECD released draft contents of next update to OECD Model Tax Convention.
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EY Cross-Border Taxation Spotlight for Week ending 07 July 2017
07/07/2017A review of the week's major US international tax-related news. In this edition: Robert Stack addresses prospect of territorial tax system at University of Oxford tax conference – Chairman Brady and Speaker of the House Ryan to possibly continue advocating for border adjustment tax – President Trump's nominee for Treasury assistant secretary for tax policy David Kautter moves forward – US IRS announces launch of CbC reporting on website with MNE implications.
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EY Cross-Border Taxation Spotlight for Week ending 30 June 2017
30/06/2017 Duración: 03minA review of the week's major US international tax-related news. In this editio enate Finance Committee turns to US tax reform -- IRS finalizes Form 8975, Schedule A, Instructions for CbC Reporting – OECD to release new TP Guidelines, final report on branch mismatch structures, and MLI database.
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EY Cross-Border Taxation Spotlight for Week ending 23 June 2017
23/06/2017 Duración: 03minA review of the week's major US international tax-related news. In this edition: US House Speaker calls for comprehensive, permanent tax reform in 2017 – IRS has signed 12 CA agreements for CbCR exchange – OECD releases discussion drafts on PE profit attributions, revised guidance on profit splits – OECD announces TP toolkit for developing nations lacking data.
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EY Cross-Border Taxation Spotlight for Week ending 16 June 2017
16/06/2017 Duración: 04minA review of the week's major US international tax-related news. In this edition: House Ways and Means Committee Chairman proposes 5-year border adjustability phase-in period – IRS considering ways to simplify FTIN process – IRS reconsidering transfer pricing case selection – US, Canada sign CbC competent authority agreement.
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EY Cross-Border Taxation Spotlight for Week ending 09 June 2017
09/06/2017 Duración: 01minA review of the week's major US international tax-related news. In this edition: Trump Administration preparing detailed tax reform plan for Congress – US signed five competent authority agreements for exchanging CbC reports – US considering agreeing to and publicizing transfer pricing safe harbor rules – 68 jurisdictions signed Multilateral Instrument.