March 23, 2023 U.S. Tax This Week for March 24 Ernst & Young's U.S. Tax This Week newsletter for the week ending March 24 is now available. Prepared by Ernst & Young's National Tax Department in Washington, D.C., this weekly update summarizes important news, cases, and other developments in U.S. taxation.
————————————————————————— How recent developments potentially impact cross-border tax controversy procedures and processes (March 30) What to know about the 2023 EY Tax risk and controversy survey results — Americas and Europe (April 5) Tax in a time of transition: Legislative, economic, regulatory and IRS developments (April 21) US corporate income tax compliance: Tax year 2022 readiness and planning for what’s next and beyond (April 26) ————————————————————————— Internal Revenue Service — Mar 21: IRS TE/GE officials discuss key issues, accomplishments in FY 2022, and examinations priorities (Tax Alert 2023-0536) — Mar 21: Tax M&A Update for February 2023 (Tax Alert 2023-0530) — Mar 17: QUEST Economic Update highlights key US and global economic trends - March 17, 2023 (Tax Alert 2023-0511) International — Mar 22: Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum (Tax Alert 2023-0547) — Mar 22: Costa Rican authorities amend Joint Resolution for Transparency and Beneficial Owner Register (Tax Alert 2023-0546) — Mar 22: Honduran Government to file new tax reform before the National Congress (Tax Alert 2023-0545) — Mar 22: Luxembourg submits draft legislation introducing public country-by-country reporting for multinational enterprises (Tax Alert 2023-0542) — Mar 22: Council of Ministers of Economic Integration of Central America establishes US$3 charge for each DUCA-F transmitted through the SIECA platforms (Tax Alert 2023-0541) — Mar 22: Germany Federal Ministry of Finance publishes draft BEPS 2.0 Pillar Two implementation bill (Tax Alert 2023-0540) — Mar 22: UAE issues additional guidance on determination of tax residency for individuals (Tax Alert 2023-0539) — Mar 22: EY Tax articles discuss how BEPS 2.0 may impact your operations (Tax Alert 2023-0538) — Mar 21: The Latest on BEPS and Beyond | March 2023 (Tax Alert 2023-0537) — Mar 21: Spain's Large Business Unit to now accept only digital signatures for work and residence permit applications (Tax Alert 2023-0535) — Mar 21: China Mainland eases travel restrictions and reinstates certain visa-free policies (Tax Alert 2023-0534) — Mar 21: USCIS announces mail delivery process for receiving ADIT (I-551) stamp (Tax Alert 2023-0533) — Mar 20: Nigeria's Tax Appeal Tribunal rules that network facilities/infrastructure providers should not be subject to the National Information Technology Development Act levy (Tax Alert 2023-0526) — Mar 20: OECD updates to MAP and APA guidance have implications for US multinationals (Tax Alert 2023-0524) — Mar 20: Uruguayan Tax Office clarifies substance requirements applicable to the Corporate Income Tax's source criteria (Tax Alert 2023-0521) — Mar 20: Cyprus Tax Authority publishes 10-year government bond yield rates for NID purposes (Tax Alert 2023-0516) — Mar 17: Australian Treasury releases Exposure Draft Bills on thin cap changes and tax transparency disclosure of information (Tax Alert 2023-0510) — Mar 17: UK increases Plastic Packaging Tax rate (Tax Alert 2023-0506) Legislation — Mar 22: What to expect in Washington (March 22) (Tax Alert 2023-0544) — Mar 21: Biden Administration's budget proposes significant tax increases on businesses and high-net-worth individuals (Tax Alert 2023-0532) — Mar 20: President Biden's FY 2024 budget proposes many changes affecting employers and employees (Tax Alert 2023-0514) — Mar 17: FY2024 Budget includes few new international tax proposals, largely reprising proposals from prior budgets (Tax Alert 2023-0509) States — Mar 20: West Virginia issues revised 2023 withholding tables and formulas for immediate use by employers (Tax Alert 2023-0527) ————————————————————————— Proposed Regulations
Notices
Internal Revenue Bulletin
Because the matters covered herein are complicated, U.S. Tax This Week should not be regarded as offering a complete explanation and should not be used for making decisions. Any decision concerning matters covered herein should be reviewed with a qualified tax advisor. | ||||||||||