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One Big Beautiful Bill Pros Cons

The Good, the Bad, and the Ugly in the One Big Beautiful Bill Act

The One Big Beautiful Bill Act makes many of the individual tax cuts and reforms of the TCJA permanent. It improves upon the TCJA by making expensing for R&D and equipment permanent. However, for the most part, it does not include further structural reforms, and instead introduces many new, narrow tax breaks to the code, adding complexity and raising revenue costs.

7 min read
State Implications of the GILTI to NCTI Conversion The One, Big, Beautiful Bill’s (OBBB) changes to the taxation of international income

State Implications of the GILTI to NCTI Conversion

The One Big Beautiful Bill’s changes to the taxation of international income have surprising implications for state codes, yielding tax increases and a revised tax base that, through quirks of state incorporation, bears very little resemblance to the federal base and almost nothing of its purpose.

10 min read
Response to OECD Consultation on BEPS 1.0 Base Erosion and Profit Shifting

Response to OECD Consultation on BEPS 1.0

The BEPS project’s 15 actions were decisive responses to real problems in cross-border taxation, offering real benefits but also real costs. A decade of implementation experience has revealed a critical side effect: sharply higher compliance costs for both tax administrations and the business community.

Tax Prom 2025

With major tax decisions looming in a year already being called the “Super Bowl of Tax,” Tax Prom 2025 is shaping up to be the must-attend event in tax policy this year—where public and private sector leaders will come together to network, strategize, and celebrate what’s next in tax.

European Digital Services Taxes DST State of Play

Digital Services Taxes State of Play

Policymakers continue to debate international tax rules after the US gained agreement on a new approach at the G7 that could result in US anti-avoidance policies existing side-by-side with the global minimum tax.

4 min read