EY Cross-Border Taxation Spotlight for Week ending 21 August 2026

EY Cross-Border Taxation Spotlight for Week ending 21 August 2026

A review of the week's major US international tax-related news. In this edition: IRS issues proposed regulations affecting FDDEI determinations – US Tax Court applies anti-abuse rule to deny qualified dividend income and foreign tax credits – President Trump briefly delays Canadian tariffs citing positive negotiations.

EY Cross-Border Taxation Spotlight for Week ending 14 August 2026

A review of the week's major US international tax-related news. In this edition: US Senate adjourns for August recess following release of budget reconciliation resolution – IRS releases proposed FX regulations.

EY Cross-Border Taxation Spotlight for Week ending 7 August 2026

A review of the week's major US international tax-related news. In this edition: US Senate to adjourn for August recess, budget reconciliation (3.0) resolution not expected – Proposed FDDEI and Net CFC Tested Income regulations clear OIRA review – 25 US states file suit against Trump Administration's latest Section 301 tariffs targeting 60 US trading partners.

EY Cross-Border Taxation Spotlight for Week ending 31 July 2026

A review of the week's major US international tax-related news. In this edition: US Senate in session additional week, House adjourned -- IRS releases proposed rules on OBBBA repeal of 'one-month deferral election' – IRS officials address transfer pricing AI concerns, future TP guidance – UN releases draft Framework Convention on Intl Tax Cooperation, two early protocols.

EY Cross-Border Taxation Spotlight for Week ending 24 July 2026

A review of the week's major US international tax-related news. In this edition: US House passes FY27 budget resolution in lead up to budget reconciliation 3.0 – Senate unlikely to complete work on digital asset Clarity Act before August recess – IRS hopes to release updated MAP guidance – OMB set to review IRC Section 250 proposed rules – USTR final action imposes 10% or 12.5% tariffs on 60 US trading partners – US imposes additional 50% tariff on certain Canadian imports.