EY Cross-Border Taxation Spotlight for Week ending 21 May 2021

EY Cross-Border Taxation Alerts

A review of the week's major US international tax-related news. In this edition: US Senate Finance Committee hearing on infrastructure highlights differences regarding scope and pay-fors – US Treasury proposes 15% global minimum corporate tax rate – IRS official discusses application of US treaties’ derivative benefits test post-Brexit – OECD Multilateral Instrument Conference of the Parties issues interpretative opinion.