Pillar two not hollowed out by side-by-side deal: US tax leader

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Pillar two not hollowed out by side-by-side deal: US tax leader

Sam Sholli
February 16 2026
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Richard Nugent, New York-based partner and tax practice chair at US law firm Morrison Foerster

Valid pillar two objectives are still intact after the side-by-side agreement, but whether the framework is now settled is ‘a $64,000 question’, Morrison Foerster’s tax chair told ITR

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NewsOECDPillar TwoUnited StatesMorrison Foerster
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