As global tax policy continues to evolve, businesses must adapt to new international frameworks and regulatory shifts. This session will take a closer look at the international tax provisions introduced in the Build Back Better Act (BBBA) and how they may affect cross-border operations and planning.

We’ll cover the future of Base Erosion and Profit Shifting (BEPS), global minimum tax developments, digital services taxes, tariffs, and the Group of Seven (G7) agreement—which reflects a decision not to impose a global minimum tax on U.S. companies operating in their countries, in exchange for excluding the so-called “Revenge Tax” from the BBBA. The session will also explore updates to the Global Intangible Low-Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII) regimes under the BBBA, and what these changes mean for international structuring and compliance.

Whether you're evaluating your global footprint or preparing for increased scrutiny, this session will highlight strategic considerations for navigating the changing international landscape.

Learning Objectives

• Understand the international tax provisions introduced in the BBBA.
• Explore updates to the GILTI and FDII regimes and their business implications.
• Review the G7 agreement and its potential impact on U.S. companies.
• Identify planning opportunities in response to evolving global tax frameworks.

Who Should Attend

Tax professionals, finance leads, and business leaders involved in international operations, policy planning, or cross-border compliance.