EY Cross-Border Taxation Spotlight for Week ending 8 November 2019

A review of the week's major US international tax-related news. In this edition: IRS announces new Section 965 transition tax campaign – IRS warns against using transfer pricing to avoid BEAT – OECD releases Pillar 2 Consultative Document – OECD issues more CbCR guidance – OECD announces new Analytical Database on MNEs and affiliates – OECD releases additional guidance on spontaneous information exchange by no, low-tax jurisdictions.