In this episode of Inside International Tax, we examine how recent OB3 legislative changes - including changes to domestic R&E expenses, the reinstatement of 100 percent bonus depreciation, and modifications to section 163(j) and FDII - interact with BEAT and CAMT, and what these developments mean for taxpayers.

Join us as our co-hosts and interview (Managing Director, KPMG Washington National Tax - International Tax), to review these scenarios and more on the latest episode of Inside International Tax.

In this episode, Tom Zollo, Principal in the KPMG Washington National Tax - International Tax practice, shares insights from decades in transfer pricing and international tax structuring, reflects on recent tax changes, and offers advice for navigating today's evolving landscape as he prepares for retirement.

Join us as our co-hosts and interview to cover these topics and more on the latest episode of Inside International Tax.

Doug O'Donnell joins the podcast to explore how the Mutual Agreement Procedure (MAP), a treaty-based process for resolving double taxation disputes between countries, operates at the IRS and internationally, the steps taxpayers should undertake to optimize outcomes, the complexities involved in negotiations between tax authorities, the practical challenges and trends affecting the MAP process, and alternatives to MAP for cross-border dispute resolution.

Join us as our co-hosts and interview Doug O'Donnell, formerly IRS Acting Commissioner and previously a participant in the OECD Forum on Tax Administration, to answer these questions and more on the latest episode of Inside International Tax.

In this episode of Inside International Tax, we discuss what the implications of the 'side-by-side' solution agreed to by the G7 are, and how this solution impacts U.S. parented groups and the viability of Pillar Two.

Join us as our co-hosts and interview returning guest , a Principal in the KPMG WNT - International Tax practice, and , a Principal in the KPMG WNT - Economic and Valuation Services practice, to answer these questions and more on the latest episode of Inside International Tax.

What are the key international tax provisions included in the One Big Beautiful Bill Act, and how could these provisions alter the U.S. international tax landscape?

The One Big Beautiful Bill Act made significant changes to the GILTI, FDII, BEAT and foreign tax credit regimes. In this episode, we explore how these changes may have altered the U.S. international tax landscape.

Join us as our co-hosts and interview returning guest , Principal in Charge of the KPMG Washington National Tax - International Tax group to answer these questions and more on the latest episode of Inside International Tax.

What are the key implications of the 'revenge tax' of section 899 in the 'One Big Beautiful Bill,' and which taxpayers should be concerned?

In this episode, we explore how proposed section 899 aims to counteract unfair foreign taxes through specific retaliatory measures, its applicability and scope for taxpayers, and its potential future as it progresses to the Senate.

Join us as our co-hosts and interview returning guest from the KPMG Washington National Tax - International Tax group to answer these questions and more on the latest episode of Inside International Tax.

What concessions are the United States seeking from the OECD's Inclusive Framework on the Pillar Two regime and how might they protect U.S. multinationals from over-taxation?

In this episode, we discuss the concessions the United States is seeking from the OECD's Inclusive Framework on the Pillar Two regime to protect U.S. multinationals from over-taxation and the potential international response to these demands.

Join us as our co-hosts and interview returning guest from the KPMG Washington National Tax - International Tax group to answer these questions and more on the latest episode of Inside International Tax.

What should taxpayers know about the digital content and cloud regulations, and how should they prepare for their impact?

In this milestone 50th episode of the podcast, we explore the key changes in the recently issued final regulations addressing the characterization of digital content and cloud transactions, the new proposed cloud sourcing rule, and the impact these rules could have on taxpayers.

Join us as our co-hosts and are joined by , from the KPMG Value Chain Management practice, as well as and from the KPMG Washington National Tax - International Tax group, to explore these issues and more.

In this episode of Inside International Tax, we delve into the tariffs recently announced by the Trump administration, exploring the president's authority to impose them, the potential policy objectives behind their use, and the impact they could have on taxpayers and trade partners.

Join us as our host and co-host are joined by , a principal in the KPMG Washington National Tax - International Tax practice specializing in trade and customs, to explore these issues and more.

In this episode, we explore the key concepts of the recently proposed previously taxed earnings and profits, PTEP, regulations and their practical impact on taxpayers.

Join us as our host Gary Scanlon interviews his co-host Kristen Gamboa, as well as our guests Tim Chan, from the KPMG Washington National Tax - BTS Passthroughs Tax practice, and Gloria LaBerge, from the Washington National Tax - International Tax practice, to explore these issues and more.