EY Washington Dispatch 2019 Year-in-Review(英語版)


A special edition of the EY Washington Dispatch, "Year-in-Review, 1 January - 31 December 2019," is now available. It provides an easy reference for all US international tax-related developments, including TJCA guidance and OECD BEPS news that was released over the past year.

Highlights of this edition include:

  • Tax Cuts and Jobs Act
  • Subpart F
  • Foreign tax credit
  • Capital markets
  • Partnerships
  • Passive Foreign Investment Company (PFIC)
  • Foreign Investment in Real Property Tax Act (FIRPTA)
  • Tax treaties
  • Transfer pricing
  • Withholding
  • Digital taxation
  • Foreign Account Tax Compliance Act (FATCA)
  • IRS forms
  • Miscellaneous

本レポートをPDFでDownload (801KB)