Ey Cross-border Taxation Alerts

EY Cross-Border Taxation Spotlight for Week ending 7 April 2023

Informações:

Sinopse

A review of the week's major US international tax-related news. In this edition: IRS will provide transition period for documentation requirements for FTC "single-country exception" – US Tax Court rules IRS lacks authority to assess penalties under Section 6038(b) – US, Germany sign competent authority arrangement on automatic exchange of CbC reports.