Overview
David Noren was a speaker at the University of Chicago Law School 76th Annual Federal Tax Conference on November 3, 2023. David served as moderator on the panel, “Conform or Counter: U.S. Policy Choices in Response to Countries’ Pillar 2 Measures,” which explored the cooperative and competitive design options that Congress might consider in the face of countries’ adoption of Pillar 2 measures. The panel also considered what criteria (including complexity, revenue, financial cost to US companies and investment location) should be relevant in evaluating these options, and made recommendations for consideration by a future Congress.