How the US came to support a global minimum corporate tax rate

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

How the US came to support a global minimum corporate tax rate

Josh White
April 22 2021
Will the US go for a carbon border?

The Biden administration has to change the course of international tax policy to secure its domestic agenda. Yet a historic shift towards a global minimum corporate tax rate goes back further than the 2020 election.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsUnited StatesTransfer PricingDirect TaxITR MagazineSummer 2021
white-josh-300x300.png
Josh White
Special Projects Editor ITR
Contact
Josh covers transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.
more across site & shared bottom lb ros

More from across our site

Transfer Pricing
Europe map technology
Bilateral APAs have their moment
For many taxpayers, the prospect of long-term certainty that a bilateral APA offers can override concerns about time, cost and confidentiality
Ralph Cunningham, May 01 2025
Direct Tax
scott levine resized.jpg
Baker McKenzie picks up former US Treasury deputy Scott Levine
Levine, who served under the Joe Biden administration, led the US’s negotiations on the OECD’s two-pillar solution
Tom Baker, April 30 2025
Direct Tax
Legal Benchmarking unstacked@4x.png
Legal Benchmarking Group acquired by Triple Private Equity
The deal to acquire ITR's parent company is expected to complete by the end of May 2025
Tom Baker, April 29 2025
Direct Tax
Meat
Meat multinational JBS accused of dodging $442m in taxes
JBS, the biggest meat company in the world, allegedly used Luxembourgian ‘mailbox companies’ to avoid taxes between 2019 and 2022
Tom Baker, April 28 2025
Direct Tax
Prison
Australian tax adviser imprisoned for operating while unregistered
Despite the conviction of Jessa Dabalos, the Tax Practitioners’ Board’s investigative work continues with five outstanding PwC scandal probes
Tom Ravlic, April 28 2025
Direct Tax
Female hand with megaphone on white background
Why in-house tax teams should do their own PR
Heads of tax need to push their teams forward as strategic business advisers to add value across their organisations, says Sandy Markwick
Sandy Markwick, April 25 2025
Direct Tax
White House large
This week in tax: Elon Musk and Treasury secretary clash over IRS leadership
Scott Bessent reportedly felt undermined by Musk naming Gary Shapley as acting IRS commissioner; in other news, Baker Tilly will combine with a top 15 US firm
Tom Baker, April 25 2025
Transfer Pricing
India investment
India’s record APAs a win for government efficiency: experts
The promise of nine years’ tax certainty and a ‘rational and pragmatic’ government process makes APAs a no-brainer, Indian tax advisers tell ITR
Tom Baker, April 24 2025
Transfer Pricing
digital tax
Fixing Italy’s approach to taxing digital business
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
Stefano Simontacchi , April 23 2025
Direct Tax
Copy of What Corporates Want 2025 (1).png
Asian clients unimpressed with firms’ team depth, exclusive data reveals
ITR’s research shows that in-house tax counsel in Asia also feel underserved by their advisers’ international networks
Tom Baker, April 22 2025
Gift this article