EY Cross-Border Taxation Alerts

EY Cross-Border Taxation Spotlight for Week Ending 27 March 2026

The latest EY Cross‑Border Taxation briefing highlights four key U.S. developments. Congress is reviewing the second budget reconciliation bill, which could reshape international tax provisions. In the Senate, the stalled cryptocurrency tax bill appears to be gaining traction. Meanwhile, the IRS has opened a public comment period for its 2026‑27 Priority Guidance Plan and is weighing an expansion of the PFIC/CFC overlap rule to cover additional foreign company classifications.