OBBBAの続き、国際面

 悪くない。国際課税の側面に特化することもできますよ、とあったので、さらに調べさせた。

ぼく：

intl tax

ChatGPT:

Awesome—here’s a tight, international-tax–only hit list for tracking and using OBBBA changes in practice. Each item is what I’d keep open in a working browser tab.

Primary law, policy, and Hill materials

• IRS OBBBA page / fact sheet — Canonical summaries and links to official guidance (even if not intl-specific, it’s the ground truth you’ll cite back to). (IRS)

• House Ways & Means — Section-by-Section (PDF) — Best single map to where the intl provisions live (renaming GILTI→NCTI, §250 changes, QBAI elimination, etc.). (Ways and Means)

• JCT materials — Revenue estimate tables and methodology notes; use for quant support and footnotes. (jct.gov)

• U.S. Treasury (G7 “side-by-side” statement) — Sets the policy frame for Pillar Two interactions (IIR/UTPR exclusions for U.S.-parented groups). (U.S. Department of the Treasury)

Independent modeling & think-tank explainers

• Penn Wharton Budget Model (OBBBA intl update) — Fresh cost/ETR modeling of NCTI/FDDEI and §250 mechanics. (Penn Wharton Budget Model)

• Tax Foundation (intl changes + Pillar Two “side-by-side”) — Practitioner-friendly technical rundowns and state-spillover notes. (Tax Foundation)

Big-Four / major firm trackers (implementation detail & examples)

• KPMG TaxNewsFlash (intl provisions PDF) — Dense, section-by-section with planning observations (NCTI, FDDEI, FTC, §250). (KPMG)

• EY alert on G7 “side-by-side” — Useful to reconcile cross-border policy with U.S. implementation. (EY)

• RSM — foreign tax credit under OBBBA — Practical FTC limitation implications under NCTI/FDDEI; good for examples. (rsmus.com)

Law-firm client alerts (great for nuance & traps)

• McDermott Will & Emery — Clear summary of NCTI (ex-GILTI), §250 to 40%, and loss of QBAI; handy ETR impacts. (McDermott)

• WilmerHale — Crisp outline of NCTI/FDDEI changes and timing—useful for “what’s effective when.” (ウィルマー・ヘイル)

• Baker McKenzie (InsightPlus PDF) — Deep dive on mechanics (renaming, DTIR removal, permanency of §250 percentages). (insightplus.bakermckenzie.com)

Solid mid-tier practitioner notes (quick checks, cross-border angles)

• HCVT — Bulletized NCTI/FDDEI/FTC changes (incl. 90% indirect FTC, QBAI elimination) for quick reference. (hcvt.com)

• BDO (Canada-facing brief) — Good cross-border perspective; helpful when coordinating with foreign advisors. (BDO Canada)

• IBA feature — Policy-level summary on global repercussions; useful for board memos. (IBA)

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If you tell me your specific workstream (e.g., FTC basketing/§904, loss/expense allocation to NCTI, FDDEI documentation, CFC structuring), I’ll stitch these into a focused reading stack with the 2–3 must-print PDFs and a one-page checklist.