Is the US Already Compliant with Pillar 2?
Document Type
Article
Publication Date
2023
Abstract
This note explains why the US is arguably already in compliance with Pillar 2 of BEPS 2.0 and why the EU and other countries should "take the win" and implement Pillar 2 without subjecting US MNEs to the UTPR or the QDMTT.
Recommended Citation
Avi-Yonah, Reuven S., "Is the US Already Compliant with Pillar 2?" (2023). Public Law & Legal Theory Working Papers. 101.
https://repository.law.umich.edu/pub_law_archive/101
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