United States Tax News

U.S. 2021-2022 Priority Guidance Plan Issued

13 September 2021

US IRS allows taxpayer to reverse "gap period" transaction through late check-the-box election

9 September 2021

PE Watch: Latest developments and trends, September 2021

9 September 2021

U.S. Treasury Publishes Featured Story on Need for a 21% Minimum Tax on Corporate Foreign Earnings

9 September 2021

U.S. Senators Submit Ideas to Ensure Greater Fairness in International Tax System

8 September 2021

U.S. Congressional Research Service Publishes Report on the Home Office Tax Deduction

8 September 2021

U.S. Senator Crapo and Representative Brady Warn Administration's OECD Position Undermines Congress's Authority Over Tax Law

7 September 2021

German Ministry of Finance issues guidance on dispute resolutions for income and property taxes

7 September 2021

U.S. Congressional Research Service Publishes Report on Trends and Proposals for Corporate Tax Revenue

3 September 2021

U.S. IRS Publishes Practice Unit on Foreign Tax Credit General Principles for Business

2 September 2021

IGF Releases Draft Practice Note for Consultation on Tax Treaty Practice in Mining Countries

2 September 2021

U.S. Congressional Research Service Publishes Report on Minimum Taxes on Business Income

2 September 2021

U.S. Interest Rates on Overpaid and Underpaid Tax Unchanged for Q4 2021

1 September 2021

Florida Provides Temporary Corporate Tax Rate Reduction Due to Excess Tax Collections

31 August 2021

U.S. IRS Announces Highlights and Updates for the Compliance Assurance Process 2022 Application Period

31 August 2021

US IRS articulates five-factor test in determining income inclusion of reimbursement payments

31 August 2021

USTR Holds Discussions with Turkey Including on Removal of Digital Services Tax

30 August 2021

U.S. Publishes Joint Statements with France and Germany on the Spontaneous Exchange of CbC Reports

30 August 2021

U.S. IRS Publishes Written Determination on Foreign Tax Credits

30 August 2021

US: Discussion draft released by Senators Wyden, Brown, Warner proposes significant changes to current international tax rules

30 August 2021

U.S. IRS Publishes Practice Unit on Transfers of Property to Partnerships with a Related Foreign Partner

27 August 2021

U.S. Senators Unveil Draft Legislation to Overhaul International Taxation

27 August 2021

US IRS extends applicability date for withholding on certain transfers and distributions related to publicly traded partnership interests to 1 January 2023

27 August 2021

U.S. Treasury and IRS Deferring Certain Withholding Provisions for Disposals of Partnerships Engaged in U.S. Business

26 August 2021

U.S. IRS Publishes Practice Unit on Accuracy-Related Penalty on Understatements with Respect to Reportable Transactions

26 August 2021

US Senators detail international tax framework

25 August 2021

FATCA Agreement between Macau and the U.S. has Entered into Force

23 August 2021

U.S. Congressional Research Service Publishes Report on Tax Treatment of Gig Economy Workers

23 August 2021

US: Amgen intends to challenge $3.6b tax deficiency

23 August 2021

Ukraine Clarifies Treaty Benefits for Royalties Paid to a Person Other than the Actual Beneficial Owner

20 August 2021