CRS Summarizes Antidiscriminatory Tax Measures in H.R. 1
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CRS Summarizes Antidiscriminatory Tax Measures in H.R. 1
The Congressional Research Service in a June 9 report summarized provisions in the House-passed version of H.R. 1, the One Big Beautiful Bill Act, that would raise taxes on U.S.-sourced income of nonresident aliens from countries imposing allegedly discriminatory taxes such as digital services taxes and the OECD pillar 2 undertaxed profits rule.
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