On May 22, the US House of Representatives passed the “One Big Beautiful Bill Act” (OBBBA). Among other things, the House bill proposed to add Section 899 to the Internal Revenue Code, which would have increased US tax rates...more
Travel restrictions due to COVID-19 are having an unprecedented impact on the way that many businesses operate. Companies need to consider whether this could affect the countries in which they are liable to pay tax. The UK...more