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

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Commission Pushes for U.N. Subject-to-Tax Rule Over OECD’s Rule

  • By Stephanie Soong

Developing countries should adopt the U.N.’s subject-to-tax rule because it is administratively simpler and broader in scope than the OECD’s version, according to the Independent Commission for the Reform of International Corporate Taxation.

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