U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Evaluating Three Minimum Taxes on the Foreign Profits of Multinationals
Kyle Pomerleau and Carol Wang compare and analyze three minimum taxes on the foreign profits of multinational corporations — the global intangible low-taxed income regime, the corporate alternative minimum tax, and pillar 2’s income inclusion rule — evaluating each for impact on economic efficiency, robustness to avoidance, and administrability.
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