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

US House approves ‘tax reform 2.0’ legislation – US government issues proposed GILTI regulations – Treasury and IRS propose removing Section 385 debt/equity documentation requirements -- IRS releases draft Form 8991 for TCJA’s BEAT – IRS grants relief to RICs from Section 4982 excise tax for Section 965 inclusions – IRS to delay Section 871(m) regulations effective / applicability date two years – IRS issues guidance on REITS on income inclusions from foreign corporations -- IRS announces new compliance campaigns – OECR issues more CbCR guidance, updated exchange relationships

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