U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Tax and Non-Tax-Related Challenges of Pillar 2 for Non-Advanced Economies
Błażej Kuźniacki and Edwin Visser explain the difficulties for non-advanced economies trying to attract foreign direct investment while also adhering to new pillar 2 rules, and offer suggestions for new international approaches that could help create a more level playing field for all economies.
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