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2022 Year in Review

Cross-border Tax Talks

CHAPTER

Is PILOTU 1 Moving Forward?

PILOTU 1 is a global plan to harmonize tax rates on digital services. The U.S. has the largest number of companies in scope for PILOTu 1, according to an OECD document. But getting 67 votes in the Senate to try and get a treaty seems like a "heroic task," says Dougherty.

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