<p>This course will be an overview of:</p> <ul> <li>This course explores the international tax reforms introduced by the One Big Beautiful Bill Act (OBBBA)</li> <li>It focuses on changes to foreign tax credit rules, global intangible low-taxed income (GILTI, new NCTI), foreign-derived intangible income (FDII, new FDDEI), BEAT, the business interest limitation, and certain other international tax provisions affecting multinational entities and cross-border transactions</li> </ul>