EY Cross-Border Taxation Spotlight for Week ending 12 December 2025

from EY Cross-Border Taxation Alerts · host EY

A review of the week's major US international tax-related news. In this edition: US Senate fails to advance ACA bills – President Trump says second budget reconciliation bill unnecessary – IRS issues guidance on taxing US investment income of foreign governments – US government considering changes to final FX regulations; releases draft forms – US optimistic for Pillar Two global minimum tax side-by-side deal.

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This episode is 5 minutes long.

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This episode was published on December 12, 2025.

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