EY Cross-Border Taxation Spotlight for Week ending 28 October 2016

A review of the week's major US international tax-related news. In this edition: US officials offer more insights into recent Section 385 debt/equity regulations – New FATCA Form W-8BEN-E required beginning 1 January 2017 -- Regulation package on Section 871(m) dividend equivalent payments and withholding rules coming, but not before mid-November.