Pat Brown, International Tax Partner at PwC and former VP of Tax at General Electric, joins Doug McHoney to discuss the evolving landscape of U.S. corporate tax policy. They dive into the implications of recent regulations, including disregarded payment loss rules and cloud sourcing. With a new administration, they assess the fate of these rules and the ticking time bomb of expiring provisions from the 2017 Tax Cuts and Jobs Act. The conversation also touches on international tax challenges and the U.S. response to OECD proposals, providing valuable insights for businesses navigating the future.