How the OBBBA's international provisions interact with Pillar Two

Ethan Kroll and Miles Humphrey explain what the One Big Beautiful Bill Act's (OBBBA's) international tax changes mean for taxpayers subject to Pillar Two and Inclusive Framework members that seek to deliver on the G7 statement in their article, How the OBBBA's International Provisions Interact with Pillar Two, published in the Tax Management International Journal on July 18, 2025.

Reproduced with permission from Tax Management International Journal, July 18, 2025. Copyright @ 2025 by Bloomberg Industry Group, Inc. (800-372-1033).

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