• US tax policy lines being drawn ahead of 2024 election, TCJA 'cliff'
• IRS finalizes domestically controlled qualified investment entity rules under FIRPTA
• IRS publishes draft digital asset Form 1099-DA
• US says draft Australian ruling on cross-border computer software sales contrary to US-Australia DTT, OECD Model Treaty
• OECD releases consolidated GloBE commentary document, revised GloBE examples

The pod…