📢 GILTI just got tougher. After the OBBBA, it’s now calculated country-by-country. No more blending high-tax & tax haven income. QBAI exemption? Gone. From 2026, pay enough tax in each country—or face a U.S. top-up. Global tax arbitrage is dead. #GILTI #OBBBA #TaxReform
How GILTI Changed After the One Big Beautiful Bill A...