EY ITTS Washington Dispatch, February 2023 - a podcast by Ernst & Young

A monthly review of US international tax-related developments. In this edition:

President Biden delivers State of the Union address, proposes fourfold increase in stock buyback excise tax, ‘billionaire surtax’ – House Ways and Means Committee Chairman calls BEPS Undertaxed Profits Rule ‘fundamentally flawed’ – Proposed PTEP regulations to be released in latter half of 2023 – IRS addresses deductions involving cryptocurrency in two CCA memoranda –  OECD releases additional administrative guidance on BEPS 2.0 Pillar Two – OECD’s Pillar Two administrative guidance raises implications for US MNEs – OECD FTA releases manual on MAP, APAs.

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