In this presentation, our panel of experienced international tax lawyers analyzed the international tax provisions of the Build Back Better Act (BBBA). The panel presented practical examples of the intricacies of the BBBA. Effective dates for the provisions of BBBA range from date of enactment, tax years beginning after December 31, 2021 and tax years beginning after December 31, 2022. Tax practitioners with international clients will need to know the application of BBBA before year-end.