In the spotlightUS IRS enforcement efforts will focus on large partnerships, high-income earners The United States Internal Revenue Service (IRS) announced that it will focus its attention on "high-income earners, partnerships, large corporations and promoters abusing the nation's tax laws" and gave specific numbers on how many taxpayers it plans to contact. The IRS said more details will be announced in the weeks and months ahead.See Global Tax Alert, IRS enforcement efforts will focus on large partnerships, high-income earners, dated 12 September 2023.Key highlightsDevelopments on the EU Carbon Border Adjustment MechanismThe European Commission has adopted the Implementing Regulation providing the...