The United States’ (Non-)Reaction to Pillar Two

Journal
Martin, H.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2024 (Volume 25), No. 1
Price USD 45

About 140 countries have agreed to implement Pillar Two, but the United States is unlikely to join them. Predictions about the consequences vary widely. Will the United States’ inaction on Pillar Two lead to a disaster or will it be a non-event?