EY ITTS Washington Dispatch, December 2021 - a podcast by Ernst & Young

The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition:

Biden Administration’s Build Back Better legislation stalls in Congress; Senate Finance Committee releases updated international tax provisions – Senate Foreign Relations Committee Republicans urge vote on 2010 US-Chile tax treaty – Treasury releases final foreign tax credit regulations – IRS issues final rules on tax consequences of transition from LIBOR and other interbank offered rates in certain financial contracts – OECD releases Model Rules on Pillar Two Global Minimum Tax – OECD releases 2020 peer review report on BEPS Action 5 on Exchange of Information of Tax Rulings.

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