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One Big Beautiful Bill: Changes and Additions to International Tax Rules

The One Big Beautiful Bill (OBBB), which passed on July 3 was signed by President Donald Trump by July 4, modifies a number of international tax rules introduced in the Tax Cuts and Jobs Act and creates a new rule to punish...more

Trump Administration Opens the Door to Double-Tax-Rate Penalty on Foreign Companies and Individuals

As part of its “America First Trade Policy,” the White House is exploring an arcane IRS provision that allows the United States to double the tax rates of foreign companies and individuals....more

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