Ey Cross-border Taxation Alerts

EY Cross-Border Taxation Spotlight for Week ending 2 September 2021

Informações:

Sinopsis

A review of the week's major US international tax-related news. In this edition: US House Ways and Means Committee to begin markup the week of 6 September re: Budget Resolution – IRS articulates five-factor test in determining income inclusion of reimbursement payments – US, France sign joint statement on spontaneous exchange of CbC reports for FYs beginning 2020 and 2021.