COVERAGE

A Primer on Pillar 2

June 28, 2022

Read time: 2 min

Partner, Caroline Ngo authors this article in International Tax Journal. In the article, Caroline covers Pillar 2 Model Rules and explains why, if implemented, the Model Rules would significantly affect the taxation of multinationals and could nullify tax incentives of multinationals.

Caroline H. Ngo

Partner

Washington, DC

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