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

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OECD Treaty Under Global Tax Deal Faces Several Hurdles

  • By Michael Rapoport and Danish Mehboob

A variety of knotty issues remain over a multilateral treaty aimed at implementing a key part of the OECD’s global tax agreement—including disagreements among countries over withholding taxes and digital services taxes, and getting the US to sign on.

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