Ernst & Young Its Washington Dispatch

ITS Washington Dispatch, February 2017

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President Trump delivers address to Congress; US tax reform remains priority – LB&I announces first international tax campaigns in new issued-based exams and compliance process – US officials offer insights on Section 901(m), Section 385 guidance – Japan’s NTA confirms tax treatment of US LPs as fiscally transparent – IRS official confirms no major guidance in near term -- OECD begins peer reviews of BEPS Action 14 Dispute Resolution – OECD release peer review documents on BEPS Action 5 (Harmful Competition) and BEPS Action 13 (CbC Reporting) – OECD, UN, IMF, World Bank jointly release draft transfer pricing toolkit for developing countries.