www.globalcompliancenews.com/2022/03/13/united-states-oecd-pillar-two-and-changes-to-gilti-good-for-corporate-america280222/#page=1
www.dlapiper.com/en/us/insights/publications/2022/03/oecd-releases-commentary/
www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-us-implementation/
www.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/
www.shearman.com/en/perspectives/2022/08/book-minimum-tax-pillar-2-creditable-foreign-income-taxes
us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/254043/Next-Stop-on-the-corporate-minimum-tax-train-Issues-which-require-guidance
www.skadden.com/insights/publications/2022/12/2023-insights/new-regulatory-challenges/new-corporate-minimum-tax-and-stock-repurchase-tax
www.europeantax.blog/post/102i7bp/globe-administrative-guidance#page=1
www.oecd.org/tax/beps/international-tax-reform-oecd-releases-technical-guidance-for-implementation-of-the-global-minimum-tax.htm
www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
home.treasury.gov/news/press-releases/jy1243
OECD guidance on global minimum tax and US GILTI rules | Ashurst
www.skadden.com/insights/publications/2023/03/exploring-potential-investor-state-treaty-challenges
insights.ropesgray.com/post/102i8xm/pillar-2-grouping-issues-for-private-equity-and-sovereign-wealth-funds
Pillar Two: Ordering rules for Pillar Two taxing rights – New York Office Snippet | Loyens & Loeff (loyensloeff.com)
See also:
blog.macfarlanes.com/post/102hvtm/what-does-the-inflation-reduction-act-mean-for-us-implementation-of-pillar-two
wts.com/global/publishing-article/20221121-us-corporate-alternative-minimum-tax-in-light-of-the-pillar-two-rules~publishing-article?language=en
www.loyensloeff.com/insights/news–events/news/us-mnes-how-will-pillar-two-impact-your-business/
Pillar Two: When can US MNEs benefit from the Safe Harbour rules? | Loyens & Loeff (loyensloeff.com)
Update:
www.bhfs.com/insights/alerts-articles/2023/ways-and-means-committee-republicans-release-pillar-two-remedies-proposal
www.loyensloeff.com/insights/news–events/news/ny-office—pillar-two-snippet-1—when-could-pillar-2-have-an-impact-on-us-mnes/
www.mayerbrown.com/en/perspectives-events/publications/2023/05/ways-and-means-republicans-introduce-retaliatory-legislation-in-advance-of-congressional-delegation-to-oecd
Pillar Two: Treatment of GILTI for Pillar Two purposes – New York Office Snippet | Loyens & Loeff (loyensloeff.com)
Pillar Two: Impact of tax credits on the Pillar Two position of US MNEs – New York office Snippet | Loyens & Loeff (loyensloeff.com)
Moore and Pillar Two: Possible Interactions | Best Methods (bestmethodsblog.com)
