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US roadblocks to the OECD deal

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Despite the Biden administration having welcomed the OECD two pillar tax deal, there are two potential US roadblocks to its implementation. One concerns timing: some Democrats argue that US implementation should not precede widespread ratification of the OECD agreement among the OECD’s member countries. The second is potentially more serious: whether implementation requires a formal treaty, rather than merely a Congressional/Executive Agreement.

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