Starkov, Vladimir; Jin, Alexis - 2022
. The agreement on the two-pillar design principles was endorsed by the G20 leaders and supported by all OECD members …In this paper, we discuss the hypothetical impact of the Amount A regime on US corporate income tax revenue. The … general outline of the two-pillar taxation system, which includes Amount A as a part of Pillar One, was agreed upon in October …