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

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Shareholders, Creditors, and GLOBE: A New Perspective

  • By Fabian Kratzlmeier

Fabian Kratzlmeier argues that pillar 2’s group approach disregards the interests of creditors and minority shareholders, and he explores how long-standing concepts of civil, corporate, and bankruptcy law could be used to protect those interests within the global anti-base-erosion framework.

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