ITS Washington Dispatch,April 2018
Release Date:
Treasury, OMB announce tax regulatory review agreement – IRS notice offers some clarity on new Section 163(j) business interest expense limitation – IRS Notice 2018-26 announces anti-avoidance rules, other regulations on Section 965 transition tax – US issues CbC reporting guidance for specified national security contractors – IRS issues interim guidance under new Section 1446(f) for sales of interests in non-publicly traded partnerships – IRS considering BEAT aggregation rules as applied to control groups – IRS to release final FATCA regulations shortly – US, Indonesia sign MOU on CbC reporting – US, Costa Rica sign TIEA.
ITS Washington Dispatch,April 2018