June 23, 2021
The Global Minimum Tax: Will US Multistate Tax Conventions Apply?
A quick Google search for “Global Minimum Tax” brings up a host of news articles passionately advocating either for or against the proposal. In fact, a casual consumer of news could be forgiven for thinking that the global minimum tax is synonymous with the Biden Administration’s Made in America tax plan. The goal of a global minimum tax provision is to make American companies and workers more competitive by eliminating incentives to offshore investment and profit...
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