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January 24, 2024
2024-0267

Special edition | Washington Dispatch 2023 Year-in-Review (1 January 31 December)

The 2023 edition of EY’s Washington Dispatch Year-in-Review is attached below. Prepared by EY's International Tax and Transaction Services group, this year-in-review newsletter summarizes the year’s developments in US international taxation from 1 January – 31 December 2023.

The publication covers the following topics:

  • Legislation
  • OECD BEPS 2.0 – US considerations
  • Foreign tax credits
  • Corporate
  • Corporate Alternative Minimum Tax (CAMT)
  • Foreign Investment in Real Property Tax Act (FIRPTA)
  • Tax treaties
  • Capital markets
  • Cryptocurrency and NFTs
  • Transfer pricing
  • Withholding
  • Tax administration
  • Miscellaneous
  • OECD
  • BEPS 2.0
  • United Nations
* * * * * * * * * *

Attachment

Washington Dispatch 2023 Year-in-Review