Download This PaperWhy the United States Needs the Global Minimum Tax
3 Pages Posted: 21 Jun 2022 Last revised: 27 Jul 2022
Date Written: June 10, 2022
Abstract
This paper explains why the global minimum tax as proposed by the OECD is critical to the US corporate tax.
Keywords: OECD, Pillar Two
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Why the United States Needs the Global Minimum Tax (June 10, 2022). U of Michigan Public Law Research Paper No. 22-023, Available at SSRN: https://ssrn.com/abstract=4133554 or http://dx.doi.org/10.2139/ssrn.4133554
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
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United States
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