26 April 2024

EY Podcast | Weekly US international cross-border taxation news for week ending 26 April 2024

  • US tax policy lines being drawn ahead of 2024 election, TCJA 'cliff'
  • IRS finalizes domestically controlled qualified investment entity rules under FIRPTA
  • IRS publishes draft digital asset Form 1099-DA
  • US says draft Australian ruling on cross-border computer software sales contrary to US-Australia DTT, OECD Model Treaty
  • OECD releases consolidated GloBE commentary document, revised GloBE examples

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Document ID: 2024-0868