EY ITS Washington Dispatch, April 2019

US Congressional tax writers concerned over unilateral digital taxation proposals – IRS publishes revised 2019 Tax Treaty Table 1 – No delay in Section 965 final regulations effective date – IRS LB&I announces new compliance campaigns on transfer pricing and information reporting – IRS may use APMA FCD Model in some exams – GAO issues report on FATCA implementation – OECD FTA publishes 7 reports on tax administration – OECD FTA announces ICAP 2.0 – UN Subcommittee issues paper on digital taxation