EY ITS Washington Dispatch, June 2019 - a podcast by Ernst & Young

Temporary and proposed DRD regulations reflect GILTI-centric view of TCJA’s international tax rules – US government issues final and proposed GILTI and subpart F regulations – IRS issues proposed regulations under Sections 954 and 958; consequences for subpart F and GILTI regimes – IRS issues proposed regulations on FIRPTA tax exception for foreign pension funds’ interests in US real property – DC Circuit affirms Grecian Magnesite Mining – Ninth Circuit again reverses Tax Court in Altera cost sharing case – US Senate Foreign Relations Committee reports out tax protocols to treaties with Japan, Luxembourg, Spain and Switzerland – OECD digital workplan envisions global agreement on new rules for multinational taxation – G20 Finance Ministers and Central Bank Governors welcome progress on addressing tax challenges from digitalization

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