EY Cross-Border Taxation Spotlight for Week ending 3 January 2025

EY Cross-Border Taxation Alerts

A review of the week's major US international tax-related news. In this edition: 

US House and Senate return to Washington, House retains Johnson as Speaker – Congressional Republicans lack unanimity on path forward for budget reconciliation – IRS releases technical corrections to CAMT regulations – IRS issues final consolidated return regulations – Cryptocurrency guidance released – IRS will apply economic substance doctrine to transfer pricing cases – UN General Assembly approves resolution on terms for UN Framework Convention on International Tax Cooperation.

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