Congressional Research Service: 'Pillar 2 Global Minimum Tax - Implications for U.S. Tax Policy'
July 23, 2023
July 23, 2023
WASHINGTON, July 23 -- The Congressional Research Service issued the following report (No. R47174) on July 21, 2023, entitled "The Pillar 2 Global Minimum Tax:
Implications for U.S. Tax Policy" by economic policy senior specialist Jane G. Gravelle and economics specialist Mark P. Keightley.
Here are excerpts:
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SUMMARY
In response to concerns about multinational corporations shifting profits to low-tax countries, the . . .
Implications for U.S. Tax Policy" by economic policy senior specialist Jane G. Gravelle and economics specialist Mark P. Keightley.
Here are excerpts:
* * *
SUMMARY
In response to concerns about multinational corporations shifting profits to low-tax countries, the . . .