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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.
Tradepass International Tax LLC
Aug 53 min read
Decoding the USA Income Sourcing Rules for Artists and Athletes: A Professional Guide to Federal Income Tax and Tax Return Requirements
Navigating the income sourcing rules for artists and athletes in the United States can feel overwhelming.
Tradepass International Tax LLC
Feb 94 min read
Understanding FDAP Income Taxation for Nonresidents
In the realm of international taxation, navigating Foreign-Source Income Subject to Withholding (FDAP) for nonresidents is paramount
Tradepass International Tax LLC
Jul 23, 20243 min read
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