The United States Position on the Inclusive Framework's Two Pillars

作     者：Jefferson VanderWolk 

作者机构：Squire Patton Boggs(US)LLP 

出 版 物：《Belt and Road Initiative Tax Journal》 (‘一带一路’税收（英文）)

年 卷 期：2024年第5卷第1期

页      面：81-90页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

主　　题：Inclusive Framework Pillar One Pillar Two Global minimum tax US tax GILTI 

摘      要：The United States has not yet enacted,or even considered,any legislation designed to implement either of the two pillars in the OECD/G20 s two-pillar global tax *** article discusses the reasons for this inaction and the prospects for any action by the United States in the *** reviewing the events that have brought us to the current state of affairs,the discussion considers the Biden Administration s proposals regarding Pillar One and Pillar Two,both internationally(i.e.,in negotiations with other members of the Inclusive Framework)and domestically(i.e.,in the US political and legislative process).The article concludes that it should not be surprising that the US is going its own way in the multilateral tax process.