Ernst & Young Its Washington Dispatch

ITS Washington Dispatch,April 2018

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Treasury, OMB announce tax regulatory review agreement – IRS notice offers some clarity on new Section 163(j) business interest expense limitation – IRS Notice 2018-26 announces anti-avoidance rules, other regulations on Section 965 transition tax – US issues CbC reporting guidance for specified national security contractors – IRS issues interim guidance under new Section 1446(f) for sales of interests in non-publicly traded partnerships – IRS considering BEAT aggregation rules as applied to control groups – IRS to release final FATCA regulations shortly – US, Indonesia sign MOU on CbC reporting – US, Costa Rica sign TIEA.