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Jul 16, 2025 · RSM explains how the BigBeautiful Bill changes foreign taxcreditrules for U.S. multinationals and what it means for compliance and reporting.
Jul 31, 2025 · Guide for taxpayers on how to navigate BEAT tax and recent changes in BEATrules stemming from OBBBA.
May 15, 2025 · The House bill would make a 10.1% BEAT rate permanent and permanently exclude the research credit and a portion of applicable section 38 credits from reducing the regular tax liability in computing a BE...
Jul 24, 2025 · Explore the various BEAT tax changes in the One Big Beautiful Bill Act (OBBBA) and tax changes that almost passed like the Section 899 .
Aug 14, 2025 · The One Big Beautiful Bill Act (OBBBA) introduces significant modifications to the Base Erosion and Anti-Abuse Tax (BEAT) and other international minimum tax provisions, fundamentally altering the lands...
May 30, 2025 · The Senate is expected to take up the OBBBA in June 2025, with a target date of July 4, 2025, set for the bill’s enactment. Below, we summarize key aspects of the OBBBA and provide our preliminary analysis.
Jul 10, 2025 · The new law introduces modifications to existing international tax regimes, including changes to the Global Intangible Low-Taxed Income (GILTI) rules, Foreign-Derived Intangible Income (FDII) deductions...
Jul 11, 2025 · The three percent base erosion threshold is maintained, as is the treatment of general business credits, including R&D, used to reduce BEAT liability, which would have disappeared in 2026 without the OB...
Jan 28, 2026 · This document provides a detailed overview of how the One Big Beautiful Bill Act (OBBBA) changed higher education financing.
Jul 17, 2025 · The Clean Hydrogen Production Credit, during its shortened term, does not appear to be subject to disallowance under the Prohibited Foreign Entity rules discussed above.
