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

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The New U.N. Framework Convention: Plurilateralism Could Be a Key to Success

  • By Peter Hongler and Simon Habich

Peter Hongler and Simon Habich explain that upcoming U.N. negotiations should look to establish the institutional groundwork for a more credible evolution of the international tax system, recognizing that a global consensus may not be imperative across all tax-related domains, and instead should strive for global inclusivity.

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