EY ITTS Washington Dispatch, August 2022

Ernst & Young ITTS Washington Dispatch

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monthly review of US international tax-related developments. In this edition:

President Biden signs Inflation Reduction Act with 15% corporate minimum tax – Inflation Reduction Act includes 1% stock buyback excise tax – Congress passes $280 billion Chips and Science Act – Applicability date for FX regs under Section 987 extended again – IRS announces delay in effective date of Section 871(m) regulations – IRS Notice 2022-36 penalty relief applies to certain international tax information returns – US Tax Court increases Medtronic royalty rate under unspecified TP method – Increased IRS funding from Inflation Reduction Act may increase transfer pricing scrutiny – OECD releases 2022 update on peer review of preferential tax regimes and no or only nominal tax jurisdictions.

166 episod

#Business News #News #International Tax