EY Cross-Border Taxation Spotlight for Week ending 10 April 2026
·4 min
The episode begins with an update on U.S. legislative activity, noting that the House and Senate returned from recess in mid-April 2026. Congressional Republicans are considering a second budget reconciliation bill, which could include tax measures, immigration provisions, and other priorities like the Save America Act voter ID bill. House Ways and Means Committee Chairman Jason Smith has stated that tax provisions will be part of any reconciliation bill. Timing is a concern due to the upcoming midterm elections and other legislative priorities, such as the Digital Market Structure Bill. The episode then shifts to international tax developments, reporting on a recent United Nations Tax Committee meeting in New York. The committee discussed work plans covering the UN Model Tax Convention, transfer pricing, and issues related to the digitalized economy. Additional topics included tax administration and artificial intelligence, indirect taxes, extractive industries, environmental taxation, wealth taxation, tax and gender, and dispute avoidance. A Global Tax Alert on EY.com provides more details on these UN developments. In trade news, the World Trade Organization failed to extend the moratorium on customs duties for electronic transmissions at a ministerial conference in March 2026. The U.S. government prioritized this extension, and U.S. Trade Representative Ambassador Jameson Greer noted that the U.S. secured commitments from many countries not to impose tariffs on digital transmissions. Following the conference, the U.S. and 22 other WTO members announced they would uphold the moratorium until the next conference in 2028. The episode concludes with an update on a U.S.-U.K. agreement on drug pricing, finalized on April 2, 2026, which provides duty-free treatment for U.K. pharmaceutical exports for three years, building on a 2025 agreement in principle. The episode ends with a reminder to contact EY professionals for more information and visit EY's Global Text Alert Library.
