In April 2026, the corridors of Capitol Hill in Washington are buzzing with activity that transcends US borders. The international financial community is closely watching as Congress grapples with the expiration of the most competitive measures of the 2017 Tax Cuts and Jobs Act (TCJA). What began as a domestic reform has evolved into a destabilizing factor for multinational tax planning, marking a "fiscal cliff" that could redefine capital flows between Europe, Asia, and the