What would a Donald Trump presidency mean for tax policy?

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

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

Cookies Settings
Direct Tax

What would a Donald Trump presidency mean for tax policy?

Sam Sholli
August 23 2024
1024px-Donald_Trump_(53911666084).jpg
Donald Trump | Gage Skidmore, CC BY-SA 2.0 <https://creativecommons.org/licenses/by-sa/2.0>, via Wikimedia Commons

This is a big US election for pillar two, on which the two competing parties couldn’t be further apart, one expert tells ITR

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

NewsOECDUnited StatesDirect TaxPillar TwoGrant ThorntonGrant Thornton USEYBDO
MicrosoftTeams-image.png
Sam Sholli
Senior Reporter ITR
Contact
more across site & shared bottom lb ros

More from across our site

Direct Tax
EY
EY reports 5% tax business revenue growth in UK
Overall revenues and average profit per partner also increased in the UK, the ‘big four’ firm revealed
Sam Sholli, October 29 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Pillar two helps PwC tax and legal services revenues rise
Increasingly complex reporting requirements contributed towards the firm’s growth in tax, it said
Sam Sholli, October 28 2025
Direct Tax
London
The current UK tax landscape and future developments
Sector-specific business taxes, private equity tax treatment reform and changes to the taxation of non-residents are all on the cards for the UK, authors from Herbert Smith Freehills Kramer predict
Aurell Taussig, October 28 2025
Direct Tax
Rachel_Reeves_and_Keir_Starmer.jpg
A taxing week: The UK government’s Budget won't fix its popularity crisis
The UK’s Labour government has an unpopular prime minister, an unpopular chancellor and not a lot of good options as it prepares to deliver its autumn Budget
Sam Sholli, October 24 2025
Awards
IMG_0405.jpg
Deloitte, DLA Piper win headline honours at ITR Americas Awards
The firms picked up five major awards between them at a gala ceremony held at New York’s prestigious Metropolitan Club
Sam Sholli, October 24 2025
Direct Tax
Netflix
This week in tax: Netflix shares fall after $619m tax dispute with Brazil
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
Sam Sholli, October 24 2025
Transfer Pricing
AI tech
HSF Kramer client Oracle scores Australia MAP court win
Software company Oracle has won the right to have its A$250m dispute with the ATO stayed, paving the way for a mutual agreement procedure
Sam Sholli, October 22 2025
Direct Tax
ITR 2025
EU facing ‘huge pressure’ to accommodate US on pillar two: expert
If the US doesn't participate in pillar two then global consensus on the project can’t be a reality, tax academic René Matteotti also suggests
Sam Sholli, October 21 2025
Direct Tax
India investment
India and pillar two: implementation challenges and the road ahead
If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues
Sameer Sharma, October 21 2025
Rankings analysis
2026 ITR rankings release APAC EMEA
World Tax Rankings 2026: DLA Piper, Deloitte dominate EMEA promotions
As World Tax unveils its much-anticipated rankings for 2026, we focus on EMEA’s top performers in the first of three regional analyses
Tom Baker, October 20 2025
Gift this article