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One Big Beautiful Bill’s impact on non-US persons with US investments or activities

US Speaker of the House Mike Johnson (R-LA) speaks to the media after the House narrowly passed a bill forwarding President Donald Trump's agenda at the U.S. Capitol on May 22, 2025 in Washington, DC.
US Speaker of the House Mike Johnson speaks to the media after the Bill passed. Photo: Kevin Dietsch/Getty Images

Eversheds Sutherland

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Who will be affected and when will reforms be introduced?

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

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