EY Cross-Border Taxation Spotlight for Week ending 18 September 2015

A review of the week's major US international tax-related news. In this edition: IRS final and temporary regulations under Section 871(m) issued on dividend equivalents – IRS issued final Section 368 “F” reorganization regulations -- House Ways and Means Committee approves bills to make permanent Subpart F active financing exception and CFC-to-CFC look-through rule.