09/24/2019
https://congress.gov...
"The overall goal of Pillar Two is to ensure that all companies are paying a minimum rate of 15 percent everywhere they operate."
"So, it would be credits that would incentivize certain companies to possibly stay there and do business and pick and choose winners and losers for in-country competition, favoring one competitor over ..."
"The OECD's whack-a-mole approach to eliminate tax competition is ill considered."
"It makes no sense to me that non-refundable tax credits are treated worse than refundable tax credits in the OECD Pillar Two rules."