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Nations Can Fight, But There’s No Flight From Global Minimum Tax

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Aligning GILTI With Pillar Two Is a Task the US Shouldn’t Delay

  • By Anne Gordon

One of the biggest questions about the global minimum tax agreement known as Pillar Two has been how different countries would implement it locally. In the US, Congress must consider the future of the domestic minimum tax on which Pillar Two is based—the Global Intangible Low Taxed Income regime, commonly known as GILTI—before the transition period to adopt the 15% tax ends in 2026.

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