EY Cross-Border Taxation Spotlight for Week ending 11 September 2026

A review of the week's major US international tax-related news. In this edition:   US Congress returns for short session before adjourning for November mid-term elections – IRS releases proposed rules to implement OBBBA NCTI and FDDEI expense apportionment provisions – President Trump amends rules for new Canadian tariffs and import prohibitions – OECD releases global information return with side-by-side package.