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FDEI Under OBBBA: America’s New Export-Friendly Tax Break
The long-standing Foreign-Derived Intangible Income (FDII) regime, often criticized for its complexity and its awkward treatment of tangible investments, was replaced with something simpler, more predictable, and arguably more potent: Foreign-Derived Deduction Eligible Income (FDEI).

Andrea Ricci, CPA
Aug 12, 20252 min read


How GILTI Changed After the One Big Beautiful Bill Act (OBBBA)
The Global Intangible Low-Taxed Income (GILTI) regime, introduced under the 2017 Tax Cuts and Jobs Act (TCJA), was significantly revised by the One Big Beautiful Bill Act (OBBBA)—a sweeping reform package passed in 2025 that reshaped international taxation for U.S. multinationals and investors.

Andrea Ricci, CPA
Aug 5, 20253 min read


What is HS Classification and Why It Matters for Customs Procedures in International Trade
The term Harmonized System (HS) classification is essential for anyone involved in international trade. This vital system simplifies customs procedures and ensures compliance with trade regulations around the world

Andrea Ricci, CPA
Jul 26, 20255 min read


How International Exporters Benefit from Indirect Customs Representation in the EU?
In the European Union (EU), indirect customs representation is a valuable resource for international exporters looking to streamline their operations and comply with local laws. This article highlights how indirect customs representation in the Netherlands can significantly benefit exporters eager to enter the EU market.

Andrea Ricci, CPA
Jul 22, 20254 min read


Navigating Accounting Requirements for Regulated Investment Funds in the BVI
In the fast-paced world of finance, regulated investment funds in the British Virgin Islands (BVI) have become increasingly popular. This region offers numerous advantages including low taxes and a strong legal system

Andrea Ricci, CPA
Jul 19, 20255 min read


Understanding the Proper Chapter 4 Classification for W8-BEN-E Compliance and International Taxation
The W8-BEN-E form serves as a key document for foreign entities aiming to benefit from reduced withholding rates under U.S. tax treaties. Accurately classifying under Chapter 4 for W8-BEN-E compliance is critical for organizations

Andrea Ricci, CPA
Jul 16, 20254 min read


Examining the Anjouan Gaming License: Unveiling the Scam Behind the Illusion
Online gaming licenses are crucial for establishing the trustworthiness of gambling sites. They act as a reassurance for players, indicating that they are engaging with a regulated entity. However, the Anjouan Online Gaming License has gained a dubious reputation

Andrea Ricci, CPA
Jul 9, 20255 min read


2025 U.S. International Tax Reform: What is changing?
A summary of the key changes to the U.S. international tax regime introduced by the One Big Beautiful Bill Act of 2025 (Budget Reconciliation Bill).

Andrea Ricci, CPA
Jul 5, 20252 min read
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