EY Cross-Border Taxation Spotlight for Week ending 14 November 2014

A review of the week's major US international tax-related news. In this edition: Congress begins lame-duck session; tax extenders under negotiation -- House may consider REIT/PFIC change -- IRS finalizes regulations on all-cash D reorganizations -- Treasury continues work on anti-inversion guidance -- Treasury considering limited FATCA relief for IGAs in substance -- BEPS communique expected following G20 Finance Ministers meeting -- UK, Germany release IP proposal -- OECD releases BEPS strategy for including developing countries.