EY Cross-Border Taxation Spotlight for Week ending 7 April 2023
Release Date:
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.
EY Cross-Border Taxation Spotlight for Week ending 7 April 2023