EY Cross-Border Taxation Spotlight for Week ending 20 November 2020

A review of the week's major US international tax-related news. In this edition: IRS to release revenue procedure on interaction of GILTI and CFC change of accounting method – US, Mexico renew CA agreement on unilateral APAs for maquiladoras – New IRS guidance on stock-based compensation re cost sharing arrangements coming – PLRs possible on tax treatment of virtual currency transactions – OECD issues consultation document on BEPS Action 14, Making Dispute Resolution More Effective.