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US Tax Policy: What’s Staying, What’s Going, and What’s Next?

Cross-border Tax Talks

CHAPTER

Navigating Tax Regulation Changes

This chapter explores the recent complex changes in U.S. tax regulations, particularly focusing on corporate tax laws during the latter part of the Biden administration. It highlights the implications of disregarded payments and dual consolidated loss rules, as well as the regulatory shifts in cloud transactions. The discussion also emphasizes the urgency for congressional action in light of upcoming tax provisions set to take effect by 2026.

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