OECD Pillar 2 Draft Further Maps Out GLOBE Minimum Tax Proposal

By: Stephanie Soong Johnston and Ryan Finley

An OECD draft report on its global anti-base-erosion (GLOBE) proposal charts out significant design progress but has yet to address how it will coexist with the U.S. global intangible low-taxed income provision.

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By Stephanie Soong Johnston and Ryan Finley, posted on Tuesday August 18, 2020
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