In 1943, 13-year-old Zuzana Justman and her family are sent to Theresienstadt, a transit camp and ghetto in occupied Czechoslovakia. While the Nazis claim Theresienstadt was a model ghetto with a thriving cultural life, Zuzana and her family face starvation, illness, and fear of the mysterious transports that take her loved ones away, never to return. Learn more at www.lbi.org/justman . Exile is a production of the Leo Baeck Institute, New York and Antica Productions. It’s narrated by Mandy Patinkin. This episode was produced by Rami Tzabar. Our executive Producers are Laura Regehr, Rami Tzabar, Stuart Coxe, and Bernie Blum. Our associate producer is Emily Morantz. Research and translation by Isabella Kempf. Sound design and audio mix by Philip Wilson. Theme music by Oliver Wickham. Special thanks to the German Federal Archives, the Guardian, Will Coley, The International Festival of Slavic Music for the use of their 2018 performance of Hans Krasa’s Brundibar, as well as Zuzana Justman for the use of her film, Voices of the Children. This episode of Exile is made possible in part by a grant from the Conference on Jewish Material Claims Against Germany, which is supported by the German Federal Ministry of Finance and the Foundation Remembrance, Responsibility and Future.…
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The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments.
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EY ITTS Washington Dispatch, July 2024
19:43
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A monthly review of US international tax-related developments. In this edition: US Congress begins August recess – US Supreme Court overrules Chevron deference to agency regulations – US appellate court rules NR’s gain from sale of its US partnership interest attributable to inventory is not US source income – IRS final Section 367(b) regs address …
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EY ITTS Washington Dispatch, June 2024
21:55
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21:55
A monthly review of US international tax-related developments. In this edition: US House Republicans eye budget reconciliation legislation in 2025 – US Supreme Court upholds Section 965 mandatory repatriation tax – IRS finalizes regs on reporting / payment of stock repurchase excise tax – IRS releases final digital asset broker reporting regulation…
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EY ITTS Washington Dispatch, May 2024
20:05
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20:05
A monthly review of US international tax-related developments. In this edition: US House Republicans prepare for TCJA ‘cliffs’ – White House official previews President Biden’s tax policy for second term – US House Ways and Means Chairman, Treasury Secretary spar over TCJA, BEPS 2.0 – US will not sign BEPS Pillar One MLC without India, China TP res…
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EY ITTS Washington Dispatch, April 2024
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12:39
A monthly review of US international tax-related developments. In this edition: US tax policy battle lines being drawn; House Republican tax writers form 10 TCJA ‘tax teams’ – US progress on global minimum tax will positively affect ongoing R&D talks, JCT updating BEPS Pillar Two analysis – IRS releases proposed rules on stock repurchase excise tax…
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EY ITTS Washington Dispatch, March 2024
19:04
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19:04
A monthly review of US international tax-related developments. In this edition: President Biden delivers State of the Union; releases FY2025 Budget with international tax proposals – Congress passes final FY2024 funding bills, tax bill in limbo – Treasury Secretary defends Administration’s BEPS position at Senate hearing – House Ways & Means Subpan…
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EY ITTS Washington Dispatch, February 2024
10:51
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10:51
A monthly review of US international tax-related developments. In this edition: OECD releases final guidance on BEPS Pillar One Amount B on baseline distribution – Finalization of proposed FX regulations expected by year end, two sets of proposed Section 367 regs in first half of 2024 – US Senate approves IRS Chief Counsel nomination – IRS sending …
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EY ITTS Washington Dispatch, January 2024
14:35
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14:35
A monthly review of US international tax-related developments. In this edition: US House passes tax package, Senate action uncertain – Congress approves CR to fund government until early March 2024 – IRS signals new Section 367(d) guidance in 2024 on repatriation of IP – US officials provide regulatory update – IRS announces cryptocurrency transact…
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EY ITTS Washington Dispatch, December 2023
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17:05
A monthly review of US international tax-related developments. In this edition: IRS interim CAMT guidance provides relief from possible double-counting of CFC earnings in AFSI – IRS hasj CAMT compliance initiative – Treasury provides guidance on creditability of BEPS Pillar Two taxes, relief for pre-GloBE DCLs and extends temporary FTC reg relief –…
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EY ITTS Washington Dispatch, November 2023
13:19
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13:19
A monthly review of US international tax-related developments. In this edition: US Congress approves new CR, complicates options for year-end tax bill – House Ways and Means Committee clears US-Taiwan tax bill – Tax Court rules non-US partnership was securities dealer engaged in US trade or business, liable for partnership WHT – US court denies DRD…
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EY ITTS Washington Dispatch, October 2023
17:15
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17:15
A monthly review of US international tax-related developments. In this edition: OECD releases text of Amount A Pillar One MLC, US Treasury announces consultation – OECD/G20 IF MLC to implement Pillar Two STTR – US House elects new Speaker – US-Taiwan legislation moves forward – IRS proposed regs would amend Section 367(b) rules re cross-border tria…
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EY ITTS Washington Dispatch, September 2023
13:46
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13:46
A monthly review of US international tax-related developments. In this edition: US Senate Finance Committee approves US-Taiwan tax bill – House Republicans want countries to delay BEPS Pillar Two, adopt GILTI-like regime – Senate Finance Committee considers IRS Chief Counsel pick – IRS publishes additional interim guidance clarifying CAMT – IRS ann…
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EY ITTS Washington Dispatch, August 2023
13:47
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13:47
A monthly review of US international tax-related developments. In this edition: US Congress to take up appropriations bills, consider US-Taiwan tax relationship – IRS proposes updating consolidated returns regulations, discarding unnecessary guidance – IRS issues proposed regs on broker reporting requirements for digital asset sales and exchanges –…
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EY ITTS Washington Dispatch, July 2023
23:05
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23:05
A monthly review of US international tax-related developments. In this edition: US Congressional Republicans criticize BEPS 2.0 project – US Senate moves on US-Taiwan tax relations – Congress pivots to crypto assets, requests comments on tax uncertainties – Treasury temporarily delays controversial foreign tax credit regulations – IRS makes permane…
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EY ITTS Washington Dispatch, June 2023
12:53
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12:53
A monthly review of US international tax-related developments. In this edition: US House Ways and Means Republicans release tax package – Congressional JCT provides revenue estimates for BEPS 2.0 Pillar Two – IRS waives addition to tax for corporation’s failure to make estimated tax payments of its CAMT – IRS plans further IP guidance – US Senate a…
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EY ITTS Washington Dispatch, May 2023
19:11
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19:11
A monthly review of US international tax-related developments. In this edition: US Congress passes debt ceiling bill, averts possible default – House Ways & Means Republicans introduce tax increase on foreign companies to influence BEPS 2.0 tax deal – IRS proposed regulations would turn off Section 367(d) following certain IP repatriations – IRS ad…
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EY ITTS Washington Dispatch, April 2023
12:39
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12:39
A monthly review of US international tax-related developments. In this edition: US House Republicans pass debt ceiling, spending bill; impasse continues – IRS provides transition period for documentation requirements for FTC ‘single country exception’ – IRS updates crypto notice, virtual currency remains unavailable to generate FX gain or loss – IR…
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EY ITTS Washington Dispatch, March 2023
15:30
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15:30
A monthly review of US international tax-related developments. In this edition: President Biden releases FY’24 Budget with major international policy proposals – US Treasury official says permanent safe harbor under BEPS Pillar Two GloBE rules unlikely – OECD holds public consultation meeting on BEPS 2.0 global minimum tax compliance and tax certai…
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EY ITTS Washington Dispatch, February 2023
13:34
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13:34
A monthly review of US international tax-related developments. In this edition: President Biden delivers State of the Union address, proposes fourfold increase in stock buyback excise tax, ‘billionaire surtax’ – House Ways and Means Committee Chairman calls BEPS Undertaxed Profits Rule ‘fundamentally flawed’ – Proposed PTEP regulations to be releas…
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EY ITTS Washington Dispatch, January 2023
13:14
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13:14
A monthly review of US international tax-related developments. In this edition: Kevin McCarthy new US House Speaker, Rep. Smith chairs Ways and Means Committee – JCT to release ‘Blue Book’ on tax legislation by end of June – IRS issues final regulations for qualified foreign pension funds – IRS releases proposed regs on domestically controlled QIE …
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EY ITTS Washington Dispatch, December 2022
14:28
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14:28
A monthly review of US international tax-related developments. In this edition: US, Croatia sign income tax treaty – IRS issues interim guidance on CAMT – IRS releases guidance on new stock buyback excise tax – IRS issues final revised QI agreement effective 2023 – IRS releases more guidance for brokers on transfers of PTP interests – IRS issues pr…
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EY ITTS Washington Dispatch, November 2022
14:26
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14:26
A monthly review of US international tax-related developments. In this edition: IRS proposed FTC regulations offer relief from cost recovery and source-based attribution rules, other key changes – IRS moving forward on cryptoasset issues – Section 367(d) regs coming early next year, IRS official says – No delay or transition period for final Sectio…
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EY ITTS Washington Dispatch, October 2022
14:36
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14:36
A monthly review of US international tax-related developments. In this edition: Proposed US FTC regs release expected soon, PTEP regs in first half of 2023 – US Treasury official says proposed crypto regs before year end – IRS may be more selective on APAs given availability of ICAP in transfer pricing disputes – IRS to reconsider APA revenue proce…
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EY ITTS Washington Dispatch, September 2022
16:22
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16:22
A monthly review of US international tax-related developments. In this edition: US tax treaty negotiations with Israel, Switzerland set to start, pending treaties require TCJA updates – IRS PTEP regs coming in Q1 2023, Section 367(d) guidance possible this year – Proposed IRS regulations coming on application of noncompulsory payment regs to certai…
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EY ITTS Washington Dispatch, August 2022
16:05
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16:05
monthly review of US international tax-related developments. In this edition: President Biden signs Inflation Reduction Act with 15% corporate minimum tax – Inflation Reduction Act includes 1% stock buyback excise tax – Congress passes $280 billion Chips and Science Act – Applicability date for FX regs under Section 987 extended again – IRS announc…
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EY ITTS Washington Dispatch, July 2022
14:43
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14:43
monthly review of US international tax-related developments. In this edition: US Senate Majority Leader, Sen. Manchin reach agreement on $740b budget reconciliation bill with 15% corporate minimum tax – Congress passes CHIPS bill with investment tax credits and incentives – Treasury and IRS publish technical corrections to final foreign tax credit …
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EY ITTS Washington Dispatch, June 2022
16:24
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16:24
monthly review of US international tax-related developments. In this edition: Democrats fail to reach consensus on pared-down budget reconciliation package – Treasury Secretary testifies in support of anti-inflationary measures, BEPS 2.0 – US Supreme Court accepts FBAR filing case – IRS to defer reporting for certain derivative payments in forthcom…
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EY ITTS Washington Dispatch, May 2022
16:23
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16:23
monthly review of US international tax-related developments. In this edition: US budget reconciliation remains stalled, but some behind-the-scenes talks – Senators introduce Support Ukraine Through Our Tax Code Act -- More US FTC guidance coming – US officials offer international tax projects update – IRS GLAM addresses allocating/apportioning ‘def…
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EY ITTS Washington Dispatch, April 2022
13:26
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13:26
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Congress returns amid speculation over limited budget reconciliation – Senate proposal would disallow FTCs, other US tax benefits connected with operations in Russia or Belarus – IRS issues annual APA report for 2…
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EY ITTS Washington Dispatch, March 2022
17:33
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17:33
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Biden Administration releases FY2023 Budget with new international tax proposals – Congress passes omnibus appropriations bill with no tax title – Senate Finance Committee Chairman supports tax sanctions for Russia, …
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EY ITTS Washington Dispatch, February 2022
13:16
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13:16
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Senate Democrats backburner Build Back Better, look to address inflation’s impact – G20 confirms BEPS 2.0 ambitious timeline; Republican Senators voice concerns – IRS releases FAQs on Schedules K-2 and K-3 transit…
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EY ITTS Washington Dispatch, January 2022
15:48
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15:48
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Biden Administration looks to scaled-back Build Back Better legislation – House Ways and Means Committee Republicans warn congressional consent needed for BEPS 2.0 Pillars – Final regulations released on treatment of…
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EY ITTS Washington Dispatch, December 2021
15:48
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15:48
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Biden Administration’s Build Back Better legislation stalls in Congress; Senate Finance Committee releases updated international tax provisions – Senate Foreign Relations Committee Republicans urge vote on 2010 US-Ch…
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EY ITTS Washington Dispatch, November 2021
10:58
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10:58
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US House passes Build Back Better Act budget reconciliation bill; action moves to Senate – President Biden signs infrastructure legislation including new cryptocurrency reporting – Final FTC regs expected by year-end…
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EY ITTS Washington Dispatch, October 2021
14:14
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14:14
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: President Biden releases pared down budget reconciliation framework – G20 leaders confirm commitment to global tax changes under BEPS 2.0 – Six country Joint Statement on transitional approach to existing unilateral …
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EY ITTS Washington Dispatch, September 2021
13:10
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13:10
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Congress fails to pass infrastructure and budget reconciliation legislation -- House Ways & Means Committee reports out reconciliation bill with major international tax proposals -- Senate Finance Committee Chairm…
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EY ITTS Washington Dispatch, August 2021
14:27
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14:27
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US infrastructure legislation, FY 2022 budget resolution move forward – Senate Finance Committee Chairman, members release international tax discussion draft – Finance Committee Chairman introduces bill to amend tax …
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EY ITTS Washington Dispatch, July 2021
12:49
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12:49
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: White House, Senate negotiators reach agreement on $1.2 trillion infrastructure package – OECD announces conceptual agreement in BEPS 2.0 project; endorsed by G20 Finance Ministers, Central Bank Governors – US, UK co…
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EY ITTS Washington Dispatch, June 2021
10:10
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10:10
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Bipartisan infrastructure deal reached, but road to passage uncertain – House passes corporate disclosure package requiring CbC tax reporting for multinationals – Biden Administration’s proposed 15% minimum tax could…
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EY ITTS Washington Dispatch, May 2021
13:28
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13:28
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Treasury ‘Green Book’ offers new details on international tax proposals – Senate hearing discusses Biden Administration’s international tax proposals – House bill would require SEC regulations on CbC financial inf…
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EY ITTS Washington Dispatch, April 2021
20:53
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20:53
The Ernst & Young ITTS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Treasury releases President’s plan to overhaul corporate tax system – US Senators release proposed International Tax Framework – President Biden lays out $1.8 trillion American Families Plan proposal – Senate Fina…
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EY ITS Washington Dispatch, March 2021
17:48
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17:48
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: President Biden lays out $2 trillion + infrastructure plan to be paid for with tax increases – Senate Finance Committee holds international tax hearing – Congressional Democrats introduce international tax legislation…
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EY ITS Washington Dispatch, February 2021
15:07
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15:07
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Congress poised to enact $1.9t COVID relief bill with repeal of worldwide interest expense allocation – Treasury to consider reviving expired transfer pricing aggregation regulations – IRS continues APA/MAP case closu…
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EY ITS Washington Dispatch, January 2021
12:42
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12:42
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Treasury Secretary says no new taxes for now, commits to OECD BEPS discussions – New final regulations address application of Section 163(j) limitation to CFCs and partnerships, reserve on certain provisions – IRS …
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EY ITS Washington Dispatch, December 2020
14:26
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14:26
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Congress passes coronavirus stimulus and omnibus spending package, including extension of CFC look-through – IRS issues final and proposed PFIC regulations – Treasury to focus on other international projects, tax t…
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EY ITS Washington Dispatch, November 2020
17:43
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17:43
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Major policy changes expected following US November election – Treasury and IRS finalize regulations to reduce double taxation caused by anti-abuse rules on GILTI gap period – IRS officials provide international regul…
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EY ITS Washington Dispatch, October 2020
20:39
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20:39
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: OECD releases BEPS 2.0 Pillar 1 and Pillar 2 blueprints, invites public comments – UN releases new proposed treaty article on digital taxes – Final rules under Section 1446(f) address W/H on transfers of partnership i…
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EY ITS Washington Dispatch, September 2020
21:14
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21:14
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: Final BEAT regulations adopt proposed BEAT guidance with some changes − New final and newly proposed foreign tax credit regulations released − Treasury issues final sourcing regulations on sales of personal property (…
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The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: IRS finalizes Section 245A DRD anti-abuse regulations with few changes – Treasury and IRS propose complex, taxpayer-favorable regulations to reduce possibility of double taxation caused by anti-abuse rules during GILT…
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EY ITS Washington Dispatch, July 2020
18:12
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18:12
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: IRS issues final and proposed interest expense limitation regulations – Final and proposed GILTI regulations deliver few benefits, some surprises – IRS releases final regulations under Section 250 for computing FDII a…
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EY ITS Washington Dispatch, June 2020
13:22
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13:22
The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Supreme Court declines to hear Altera case – US Treasury Secretary calls for ‘pause’ in BEPS 2.0 Pillar 1 discussions – USTR initiates investigations into implemented / proposed DSTs in 10 jurisdictions – IRS LB&I …
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