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Estimating Pillar 2’s effect on U.S. multinationals and treasury revenue by Thomas Horst

By: Horst, Thomas.
Material type: ArticleArticleSubject(s): SEGUNDO PILAR (OCDE) | INGRESOS FISCALES | EMPRESAS MULTINACIONALES | POLITICA FISCAL | ESTADOS UNIDOS In: Tax Notes International v. 115, n. 13, September 23 2024, p. 2021-2044Summary: In this report, Horst explains and illustrates his evaluation of the effect of the OECD/G20’s pillar 2 minimum tax rules on U.S. multinational enterprises and on U.S. federal tax revenue.
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In this report, Horst explains and illustrates his evaluation of the effect of the OECD/G20’s pillar 2 minimum tax rules on U.S. multinational enterprises and on U.S. federal tax revenue.

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