09
Jun
The US One Big Beautiful Bill could have a material impact on many non-US persons with investments or activities in the US, including withholding taxes on dividends, interest payments and royalties from US to non-US persons as well as transfers of US branch profits to non-US firms. These withholding taxes may not fall within exemptions in tax treaties.
Key takeaways
Non-US persons with investments or activities in the US could be subject to a US tax increase of 5% on...