EY Cross-Border Taxation Spotlight for Week ending 2 April 2021

A review of the week's major US international tax-related news. In this edition: President Biden unveils $2 trillion infrastructure plan to be paid for with higher CIT rate, international tax changes – US, Japan reach agreement on tax treaty arbitration process – IRS APMA Program releases annual APA update – US Trade Representative proposes 25% punitive tariffs on Austria, India, Italy, Spain, Turkey, and the UK in response to Digital Services Taxes – OECD initiates consultation on commentary to Article 9 (Associated Enterprises) of OECD Model Tax Treaty. .