United States Tax News

Joint Statement between the U.S. and France Published on the Spontaneous Exchange of CbC Reports for 2018

6 December 2019

OECD Response to U.S. Treasury Secretary Letter on Work to Address the Tax Challenges of the Digitalization of the Economy

6 December 2019

U.S. Treasury Secretary Sends Letter to OECD Secretary-General on Work to Address the Tax Challenges of the Digitalization of the Economy

5 December 2019

U.S. IRS Announces Final and Proposed Regulations on Foreign Tax Credit

4 December 2019

U.S. Trade Representative Concludes Investigation into France's Digital Services Tax

3 December 2019

U.S. IRS Announces Final and Proposed Regulations on Base Erosion and Anti-Abuse Tax

3 December 2019

Cyprus Issues Notice on CbC Report Exchange with the U.S. and Local Filing Requirement

2 December 2019

Joint Statement between Germany and the U.S. Published on the Spontaneous Exchange of CbC Reports for 2018

27 November 2019

U.S. IRS Advisory Council Issues 2019 Annual Report

22 November 2019

U.S. IRS Final Regulations Published on Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation

21 November 2019

Costa Rica Ratifies Pending TIEA with the U.S.

19 November 2019

U.S. IRS Provides Tax Inflation Adjustments for Tax Year 2020

7 November 2019

U.S. IRS Large Business and International (LB&I) Division Launches Compliance Campaign on IRC 965 Transition Tax

6 November 2019

U.S. Proposed Regulations on Treatment of Certain Interests in Corporations as Stock or Indebtedness

5 November 2019

U.S. Removes Documentation Requirements from Section 385 Debt-Equity Regs

4 November 2019

U.S. Negotiating CbC Exchange Arrangement with Singapore

1 November 2019

U.S. House of Representatives Passes Corporate Transparency Act on Beneficial Ownership Reporting Requirements

31 October 2019

U.S. Treasury Publishes Report on LB&I Division Compliance Campaigns

28 October 2019

U.S. IRS Releases Practice Unit on Evaluation of Withholding Agent's Electronic Books and Records on Reliability of Forms W-8

23 October 2019

G20 Welcomes Progress on Addressing the Tax Challenges Arising from Digitalization of the Economy

21 October 2019

U.S. OASDI and SSI Program Rates & Limits for 2020 Published

18 October 2019

U.S. IRS Announces that Taxpayers May Rely on Proposed Debt-Equity Regulations Following Expiration of Temporary Regulations

15 October 2019

U.S. Treasury List of International Boycott Countries Published

11 October 2019

U.S. 2019-2020 Priority Guidance Plan Issued

10 October 2019

Protocol to Tax Treaty between Spain and the U.S. to Enter into Force

9 October 2019

IRS Grants Relief for U.S. Persons Owning Stock in Certain Foreign Corporations

3 October 2019

U.S. IRS Finalizes Safe Harbor to Allow Rental Real Estate to Qualify as a Business for Qualified Business Income Deduction

26 September 2019

U.S. Treasury Publishes Report on Implementation of the International Provisions of the Tax Cuts and Jobs Act

25 September 2019

Protocol to Tax Treaty between Switzerland and the U.S. has Entered into Force

23 September 2019

U.S. Final Regulations on Additional First Year Depreciation Deduction Under Section 168 and Additional Proposed Regulations

20 September 2019