U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Tax Havens Race to Lure Companies as 15% Global Levy Looms
The 15% global minimum tax, part of the 2021 global tax pact agreed to by more than 140 countries, seeks to end the “race to the bottom” that has nations competing to offer the lowest corporate tax rates to draw big business investment to their shores.
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