On the recordSeptember 27, 2021
I believe there are a number of ways in which Congress could implement [Pillar One], but certainly ratification of a treaty would be one way in which Congress could authorize.
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congress.govI believe there are a number of ways in which Congress could implement [Pillar One], but certainly ratification of a treaty would be one way in which Congress could authorize.
Yellen discusses Congress's role in authorizing tax rights transfer.
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