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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
map of dividend tax rates per country in europe

Dividend Tax Rates in Europe, 2025

Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.

4 min read
Donald Trump Americans Abroad Tax Compliance Relief Proposal

Americans Abroad Need Compliance Cost Relief

Trump’s proposal would bring the US more in line with most other developed economies, which tax only those who live and work within their borders.

4 min read