Alan Cole of the Tax Foundation discusses the international tax provisions in the One Big Beautiful Bill Act and what may be next for negotiations on a global tax framework.

For more on international tax and the OBBBA, check out our previous episode, "International Tax in the Reconciliation Bill: House Versus Senate."

For more coverage, read the following in Tax Notes:

• Tax Pros Hope for Regs to Resolve One-Month Deferral Quandary
• What's in a Word? Tax Pros Puzzle Over FTC Allocations
• Analysis: The OBBBA's International Revenue Raisers, Losers, and Fixes

Follow us on X:

• Jonathan Curry: @jtcurry005
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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CreditsHost: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes