The US is advancing new tax measures targeting countries with “unfair” tax regimes, threatening UK service exports and global tax cooperation under OECD’s Pillar 2, says Tim Sarson Just a couple of ...
A global agreement to exempt US multinationals from key parts of the 15% global minimum tax is raising concerns that its rules may tie the hands of Congress to make corporate-friendly changes to the ...
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was signed into law. It is a landmark piece of legislation that introduces several important changes to the US international tax regime. This ...
Learn 10 U.S. tax laws and rules that consistently shape how small businesses are taxed, based on IRS guidance and federal ...
• Total contributions to all traditional individual retirement accounts and Roth IRAs will be capped at $7,500 ($8,600 for individuals age 50 or older) or the taxable compensation for the year, ...
Current US tax law provides for a 30% withholding tax on interest paid by a US borrower to foreign lenders. However, many foreign lenders are exempt from this tax, either under the “portfolio interest ...
Forbes contributors publish independent expert analyses and insights. Admitted NY Bar and US Tax Court, covers US international tax law. Using the correct IRS form (W-9 for U.S. persons and W-8BEN for ...