EY ITTS Washington Dispatch, June 2021
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The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Bipartisan infrastructure deal reached, but road to passage uncertain – House passes corporate disclosure package requiring CbC tax reporting for multinationals – Biden Administration’s proposed 15% minimum tax could come with requirement to disclose book-tax differences – IRS announces plans to amend BEAT regarding qualified derivative payment reporting – G7 Finance Ministers express strong support for global tax changes under BEPS 2.0 – OECD publishes model rules for information exchange for digital platforms.
EY ITTS Washington Dispatch, June 2021