G7 Deal Shields U.S. Firms From Some Pillar 2 Minimum Tax Rules
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G7 Deal Shields U.S. Firms From Some Pillar 2 Minimum Tax Rules
The United States’ G7 counterparts have agreed to not apply their pillar 2 global anti-base-erosion (GLOBE) rules to U.S.-parented groups, but those companies would still be in scope of qualified domestic minimum top-up taxes.
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