ITS Washington Dispatch, January 2018 - a podcast by Ernst & Young

US Treasury addresses TCJA guidance -- IRS begins filling in details on TCJA’s new Section 965 transition tax on foreign earnings -- Treasury grants yet another extension of time for reporting signature authority (FBAR, Form 114) over certain foreign financial accounts -- IRS LB&I issues instructions for examiners on transfer pricing selection issues -- IRS limits use of mandatory transfer pricing IDR, instructs examiners on penalties in TP cases -- OECD launches International Compliance Assurance Program pilot.

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