In a new Tax Notes article, Adam Kern examines President Trump’s executive memorandum on the global tax deal, arguing that its impact on Pillar 2’s stability will be limited. Why? The U.S. still maintains the GILTI (Global Intangible Low-Taxed Income) framework, and the strategic dynamics supporting Pillar 2 remain largely unchanged. Swipe to read the article. ?? Read more: https://lnkd.in/eiN_B9t5 University of San Diego School of Law USD School of Law - Office of Graduate and International Programs #GlobalTax #OECD #Pillar2 #TaxReform #Finance #Law #GILTI
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Global Head of Tax at HP
3 周Great article Adam. I hope that Pillar 2 dies though. ??