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Podcast: Offshore Tax with HTJ.tax
Episode: One Big Beautiful Bill Act (OBBBA) - From GILTI to NCTI
Description: The One Big Beautiful Bill Act (OBBBA) quietly rewrote one of the most consequential areas of U.S. international tax — rebranding GILTI (Global Intangible Low-Taxed Income) as NCTI (Net CFC Tested Income).But behind the name change lies a profound policy shift: from a hybrid territorial system to a quasi-worldwide model designed to align—at least cosmetically—with the OECD’s global minimum tax.In this episode, we unpack what really changed, what didn’t, and why it matters for multinationals, policymakers, and tax planners.🧩 Key Topics CoveredThe Origin...