Estimating Pillar 2’s effect on U.S. multinationals and treasury revenue by Thomas Horst
By: Horst, Thomas
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Material type: 
ArticleSubject(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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| Artículos | IEF | IEF | OP 138-Bis/2024/115/13-5 (Browse shelf) | Available | OP 138-Bis/2024/115/13-5 |
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| OP 138-Bis/2024/115/13-2 Preamble clarifies foreign trust distribution reporting | OP 138-Bis/2024/115/13-3 The Up-C, taxation, and corporate governance | OP 138-Bis/2024/115/13-4 International business tax reform | OP 138-Bis/2024/115/13-5 Estimating Pillar 2’s effect on U.S. multinationals and treasury revenue | OP 138-Bis/2024/115/14 Tax Notes International | OP 138-Bis/2024/115/2 Tax Notes International | OP 138-Bis/2024/115/2-1 How safe are european taxpayers’ rights? |
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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