Pillar two made ‘largely toothless’ by loopholes and carveouts

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Pillar two made ‘largely toothless’ by loopholes and carveouts

Sam Sholli
October 23 2023
Pillar two is revising global tax competition with a 15% minimum tax rate

Pillar two could reinforce a race to the bottom of corporate taxes, a research laboratory receiving EU funding has warned

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