EY ITTS Washington Dispatch, October 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:

President Biden releases pared down budget reconciliation framework – G20 leaders confirm commitment to global tax changes under BEPS 2.0 – Six country Joint Statement on transitional approach to existing unilateral DST measures released – IRS rules gains, losses from commodity hedges sourced by reference to underlying hedged inventory property – Final Section 987 foreign currency regulations, certain related final regulations deferred by one additional year – IRS maintaining policy on “telescoping” in APA and MAP cases – Cyprus clarifies US-Cyprus CAA for exchange of CbC reports – MLI Conference of the Parties issues two opinions re MAP implementation and arbitration rules – UN releases MAP and Tax Dispute Resolution Handbook

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