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24 January 2024

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

Document ID: 2024-0267

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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