United States: The Book Minimum Tax, Pillar 2 And Creditable Foreign Income Taxes - Shearman & Sterling LLP

United States: The Book Minimum Tax, Pillar 2 And Creditable Foreign Income Taxes - Shearman & Sterling LLP

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As discussed in our alert earlier this week, the recently announced proposed reconciliation package—the Inflation Reduction Act of 2022, H.R. 5376 (the "Bill")—would impose a new 15% minimum...

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