European and other non-US based multinationals investing in the US face the prospect of substantial increases in the corporate income tax liabilities of their US operations, if a series of legislative proposals are passed. By Peter H Blessing, Shearman & Sterling, Munich
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.