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Pascal Saint-Amans: The Pillar Two Origin Story

Cross-border Tax Talks

CHAPTER

The Failure of Build Back Better

The expectation from the administration was that at the latest in September, October 21 Build Back Better would be passed. And then it didn't happen and then you had the IRA which didn't include. I mean, there is something like a minimum tax but not the one which was agreed that the U.S. in the second perspective, I think we need to keep in mindwhich is extremely important.

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