The OBBB Act contains a myriad of changes for all types of businesses and industries for tax years beginning after December 31, 2025.
For U.S. businesses with operations outside the country, the OBBB brings notable changes to the complex international tax landscape. Some may face new U.S. tax rates based on ownership in controlled foreign corporations (CFCs), while others may no longer meet the definition of a CFC at all. Corporate exporters may benefit from increased tax savings, depending on their assets in the U.S. Additionally, many businesses will be able to use more foreign tax credits to offset their U.S. tax liability.
To help you quickly navigate the most impactful provisions, we’ve outlined four key international tax changes that could affect your international business operations. Read more
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