EY Cross-Border Taxation Spotlight for Week ending 20 February 2026

A review of the week's major US international tax-related news. In this edition:  US Supreme Court strikes down IEEPA tariffs – BEPS two-Pillar solution no longer exists, according to a Treasury official;  Treasury exploring ways to reach an appropriate agreement on the digital economy – President Trump to deliver State of the Union address – IRS issues possible final tranche of additional interim CAMT guidance – OECD releases FAQs on BEPS Pillar One Amount B – US and North Macedonia issue joint statement on "Framework for an Agreement on Reciprocal Trade."