The U.S. Restarts the Race to the Tax Bottom
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The U.S. Restarts the Race to the Tax Bottom
Patrick Driessen argues that U.S. tax changes coupled with accommodations by the OECD in pillar 2 will lead to very low global corporate income tax collections and that U.S. and global interests would be better served by a strong pillar 2 that treats the United States like any other nation.
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