New Tax Rules Complicate M&A Golden Parachute Planning

By Crescent Moran Chasteen, Dave Sturgeon and Yuan Xia ( September 10, 2025, 4:47 PM EDT) -- The One Big Beautiful Bill Act, signed on July 4, introduced a seemingly technical change to U.S. international tax law. The budget reconciliation act replaced the global intangible low-taxed income regime with the new net CFC-tested income, or NCTI, framework....

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