EY Cross-Border Taxation Alerts

EY Cross-Border Taxation Spotlight for Week ending 5 December 2025

A review of the week's major US international tax-related news. In this edition: US House subcommittee holds international hearing – Congress will not have a draft crypto-asset legislative framework by year-end – IRS releases 3 OBBBA international tax notices – Cyprus addresses US-Cyprus agreement for exchange of CbC reports – OECD issues CARF report.

EY Cross-Border Taxation Spotlight for Week ending 26 November 2025

A review of the week's major US international tax-related news. In this edition: IRS addresses OBBBA's repeal of "one-month deferral election" in Code Section 898(c)(2) – Digital asset owners and brokers have new 2025 US information reporting obligations – BEPS 2.0 project update.

EY Cross-Border Taxation Spotlight for Week ending 21 November 2025

A review of the week's major US international tax-related news. In this edition: Year-end US legislation uncertain – IRS releases final regulations on stock buyback excise tax – Treasury official says OBBBA international guidance coming soon – IRS issues draft instructions for digital transaction filings – US announces new trade frameworks – OECD updates Model Tax Treaty.

EY Cross-Border Taxation Spotlight for Week ending 14 November 2025

A review of the week's major US international tax-related news. In this edition: US federal government reopens with new CR agreement – Senate committee releases discussion draft legislation on crypto assets market structure – IRS creates safe harbor for investment and grantor trusts to stake their digital assets.

EY Cross-Border Taxation Spotlight for Week ending 7 November 2025

A review of the week's major US international tax-related news. In this edition: US government shutdown continues amid talks – IRS releases FAQs on digital asset transaction reporting by brokers – President Trump signs two EOs on trade with China – US Supreme Court holds oral arguments in critical tariff case – OECD releases MAP and APA stats on 'Tax Certainty Day."