The Association has submitted comments on Pillar 2 co-existing with the U.S. Tax Rules in a side-by-side system to the OECD. The letter provides recommendations on the timing of the guidance as well as on substance-based non-refundable tax credits, such as U.S.’s section 41 research credit.
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Association Comment Letter on Pillar 2 co-existing with U.S. Tax Rules
Sep 04, 2025 · 231.6 KB Download
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Download the Association Comment Letter on Pillar 2 co-existing with U.S. Tax Rules
File name: AICPA OECD comment letter - Pillar 2 co-existing with U.S. Tax Rules.pdf
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