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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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Behavioral Incentives Under Amount A — Law of Unintended Consequences Redux

  • By Kartikeya Singh

Kartikeya Singh uses a hypothetical example to explain how behavioral incentives created by pillar 1 amount A rules could influence in-scope companies to relocate personnel and physical capital away from headquarter jurisdictions to low-tax investment hubs.

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