EY Cross-Border Taxation Spotlight for Week ending 9 September 2022

A review of the week's major US international tax-related news. In this edition: US Congress returns for pre-midterm election session – Treasury official offers international regulatory update; PTEP regs coming in Q1 2023 – US tax treaty negotiations with Switzerland, Israel to begin; pending treaties being updated – 6th Circuit rules IRS bears burden of proof to cancel APAs – OECD considering two permanent safe harbors re BEPS 2.0 Pillar Two global minimum tax rules – OECD's Pascal Saint Amans to step down.