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

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Puerto Rico and Pillar 2: Challenges Ahead

  • By Manuel “Nolin” López-Zambrana

Manuel “Nolin” López-Zambrana examines how Puerto Rico — known for relying on tax incentives to attract investment and encourage economic growth — will respond to pillar 2’s minimum tax requirements and how multinational enterprises operating in the territory will be affected by the new framework.

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