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Learn moreJCT report on Amount A under Pillar One of BEPS 2.0, ahead of Ways and Means hearing
Legal and economic background relating to the taxation of income earned by multinational enterprises (MNEs)
The House Ways and Means Committee has scheduled a public hearing entitled “OECD Pillar 1: Ensuring the Biden Administration Puts Americans First” for March 7, 2024.
In advance of the hearing, the staff of the Joint Committee on Taxation (JCT) released a document that describes legal and economic background relating to the taxation of income earned by multinational enterprises (MNEs) and the potential economic and revenue effects of Amount A under Pillar One.
Read the JCT report: JCX-7-24
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