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Congressional Research Service Issues In Focus White Paper on International Tax Proposals Addressing Profit Shifting
September 22, 2023
WASHINGTON, Sept. 22 -- The Congressional Research Service issued the following In Focus white paper (No. IF11874) on international tax proposals addressing profit shifting on Sept. 21, 2023, by economic policy senior specialist Jane G. Gravelle:

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International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2

On June 5, 2021, finance ministers of the Group of 7 (G7) countries, including the United States, agreed in a communique to two proposal . . .

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