The United States’ (Non-)Reaction to Pillar Two

Journal
Author
Martin, H.
Country
United States
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2024 (Volume 25), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

About 140 countries have agreed to implement Pillar Two, but the United States is unlikely to join them. Predictions about the consequences vary widely. Will the United States’ inaction on Pillar Two lead to a disaster or will it be a non-event?