Kimberly Clausing
KClausing
(1/10) What do we learn about profit shifting from the new country by country data? At least five important lessons! My new paper from Tax Notes (Fed/Intl) is now publicly
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The minimum tax in this plan is much stronger than the TCJA minimum tax; TCJA's min tax exempts first 10% return, allows blending, and is at half the US rate.
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