Ey Cross-border Taxation Alerts

A review of the week's major US international tax-related news. In this edition: Donald Trump assumes the US presidency; comprehensive tax reform a priority – Final anti-corporate inversion regulations released – IRS issues temporary regulations denying nonrecognition treatment for contributions of appreciated property to partnerships with foreign partners – IRS issues final dividend equivalent rules – IRS Rev. Proc. 2017-23 provides details on CbC voluntary reporting.