Ernst & Young Its Washington Dispatch

ITS Washington Dispatch, March 2014

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President Obama releases FY 2015 Budget; includes new international tax revenue-raising proposals -- IRS postpones application of Section 871(m) regulations to specified equity-linked instruments -- IRS Notice 2014-21 provides guidance on taxation of transactions involving virtual currencies -- OECD releases BEPS discussion drafts on treaty abuse, hybrid mismatch arrangements, and digital economy -- Numerous countries commit to early adopt OECD Common Reporting Standard