EY Cross-Border Taxation Spotlight for Week ending 31 July 2026

A review of the week's major US international tax-related news. In this edition:

US Senate in session additional week, House adjourned -- IRS releases proposed rules on OBBBA repeal of 'one-month deferral election' – IRS officials address transfer pricing AI concerns, future TP guidance – UN releases draft Framework Convention on Intl Tax Cooperation, two early protocols.