Eversheds Sutherland Tax Reform Law Blog
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Global Minimum Tax Under Consideration for Tax Reform

The Senate is reportedly exploring the possibility of a global minimum tax, an idea which has historically had some bipartisan support. One approach being considered is a version of the ‎provision that was included in the 2014 tax reform legislation proposed by Dave Camp, the former chairman of the House Ways and Means Committee. That proposal, which generally had the effect of a...