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

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Pillar 2 Taxes Are Eligible for Foreign Tax Credits

  • By Lee A. Sheppard

Lee A. Sheppard argues that there’s no justification for the basic position of section 901 and she defines the accessibility problems that arise due to the entity that earns the income not being the one to pay taxes on it.

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