EY ITS Washington Dispatch, January 2021


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The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Treasury Secretary says no new taxes for now, commits to OECD BEPS discussions – New final regulations address application of Section 163(j) limitation to CFCs and partnerships, reserve on certain provisions – IRS allows remote signing / submission of authorization Forms 2848 and 8821 – IRS official says guidance on worldwide interest expense allocation a top priority, proposed FTC regs in 2021 – USTR finds DSTs adopted by six nations discriminatory; suspends DST-related punitive tariff actions on French goods – OECD IF political leaders promote global consensus following OECD public consultation on Pillar One / Two Blueprints – OECD Secretariat issues updated guidance on tax treaties re impact of COVID-19 pandemic.

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