EY Cross-Border Taxation Spotlight for Week ending 21 May 2021

A review of the week's major US international tax-related news. In this edition: US Senate Finance Committee hearing on infrastructure highlights differences regarding scope and pay-fors – US Treasury proposes 15% global minimum corporate tax rate – IRS official discusses application of US treaties' derivative benefits test post-Brexit – OECD Multilateral Instrument Conference of the Parties issues interpretative opinion.

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This episode is 5 minutes long.

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This episode was published on May 21, 2021.

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