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United States

Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
Some of the largest partnerships in the US can expect to be investigated within weeks, the agency said in a wide-ranging statement.
African governments issue the Nairobi Declaration ahead of COP28, while US businesses brace themselves for a higher minimum tax rate.
The Moore case could upend US tax policy if the Supreme Court deems the repatriation tax on unrealised income to be unconstitutional.
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