The U.S. Congressional Research Services (CRS) has published a new "In Focus" report dated 9 June 2025 on Enforcement of Remedies Against Unfair Foreign Taxes in H.R. 1, the One Big Beautiful Bill Act. As previously reported, the U.S. House of Representatives passed the One Big Beautiful Bill (Act) on 22 May 2025, which is now before the Senate. One of the key tax measures is the addition a n…