United States Tax News

U.S. Final FATCA Regulations on Due Diligence and Reporting Published

2 January 2020

U.S. Proposed Regulation Published on Source of Income from Cross-Border Inventory Sales

30 December 2019

U.S. Final Regulations Including Guidance Regarding Predecessors, Successors, and Limitation on Gain Recognition

23 December 2019

U.S. Final and Proposed Regulations on Foreign Tax Credit Guidance Published

20 December 2019

U.S. IRS Announces Proposed Regulations on the Tax Deductibility of Officers' Compensation by Publicly Held Corporations

19 December 2019

U.S. IRS Provides Further Delay for Certain Dividend Equivalent Rules and Issues Related Final Regulations

18 December 2019

China Announces Suspension of Increased Tariffs on U.S. Imports

18 December 2019

Phase One Trade Deal Reached between China and the U.S.

16 December 2019

U.S. Interest Rates on Overpaid and Underpaid Tax Unchanged for Q1 2020

10 December 2019

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