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

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Can Investment Treaties Defeat Pillar 2?

  • By Reuven S. Avi-Yonah

Reuven S. Avi-Yonah casts doubt on whether bilateral investment treaties offer investors a viable shield from pillar 2’s qualified domestic minimum top-up tax, in response to a recent Tax Notes article.

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