Cross-border Tax Talks cover image

US Election Watch: Tax Implications

Cross-border Tax Talks

CHAPTER

Exploring the Per Country GUILTY Proposal and Its Implications

This chapter explores the Biden administration's GUILTY system proposal within the Build Back Better initiative, focusing on its potential impact on U.S. tax principles and corporate adaptation. It also addresses the informal commitments made by the OECD, the challenges faced by corporations, and the polarized responses from Congress.

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