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

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Moves to Adopt Pillar 2 Will Help U.S. in OECD Guidance Talks

  • By Stephanie Soong

U.S. progress on implementing OECD global minimum tax rules would put American negotiators in a better position to ask for U.S.-friendly pillar 2 administrative guidance, according to a top Treasury official.

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