U.S. Tax Review: 3M, Microsoft, and Eaton, Dual Consolidated Loss Rules, Pillars 1 and 2

By: Larissa B. Neumann , Julia Ushakova-Stein , Michael Knobler

In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein and Mike Knobler review recent developments in 3M, Microsoft, and Eaton, as well as recent guidance on the dual consolidated loss rules and comments on the OECD two-pillar approach.

Read the full commentary and analysis in Tax Notes.