Jonathan Bench sits down with Michael “Mike” Criddle, CPA and leader in Eide Bailly’s International Tax Services Group, to unpack what it really takes for companies to operate across borders—and why international tax remains a rare specialty outside the coasts. Together, Jonathan and Mike explore the constant churn of U.S. tax law—sunset provisions, delayed-effective-date surprises like Section 174, and the growing complexity that forces companies of all sizes to rely on outside expertise. They also discuss the shifting world trade landscape, the role of tariffs and treaties, and where Mike is seeing deal flow heat up right now—from Ireland and the “former British empire” corridors to nearshoring across Mexico and Latin America, and renewed interest in U.S.-based manufacturing. The conversation closes with how AI is changing both client expectations and CPA career development.