Tax News: The One Big Beautiful Bill
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Tax News: The One Big Beautiful Bill
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Zoe Andrews and Tanja Velling are joined by Arvind Ravichandran, Tax Partner at Cravath, to discuss the impact the proposed section 899 could have on US capital markets if enacted but how it is unlikely to be a big issue in practice.
They cover:
- The purpose and potential withdrawal from the Bill of Section 899, a proposed tax on foreign investors, in response to global tax developments
- How changes to the GILTI regime aim to more closely align U.S. tax policy with OECD standards
- The mix of permanent tax cuts and temporary “America First” measures included in the Bill
- Key negotiation points for Congress including the SALT cap, Medicaid reforms, and clean energy tax credits
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