U.S. Tax Review: Pillar 2 and the Side-by-Side System

In this installment of U.S. International Tax Review, tax partners Larissa Neumann and Will Skinner examine the OECD’s recent report on a side-by-side system intended to ease friction with pillar 2; an IRS letter ruling on section 1059A; and the future of corporate alternative minimum tax regs.

Read the full commentary and analysis in Tax Notes.