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

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How the U.S. Foreign Tax Credit Can Rescue Pillar 2

  • By Patrick Driessen

Patrick Driessen argues that the revenue and general nonrevenue policy effects of pillar 2 look more favorable after consideration of the U.S. government’s obligation to regulate foreign tax credits to discourage quid pro quo subsidy schemes of foreign governments.

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