On the recordJuly 18, 2023
It makes no sense to me that non-refundable tax credits are treated worse than refundable tax credits in the OECD Pillar Two rules.
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congress.govIt makes no sense to me that non-refundable tax credits are treated worse than refundable tax credits in the OECD Pillar Two rules.
Hern criticizes the treatment of tax credits in Pillar Two rules.
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