International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2

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Report metadata

Identifier

IF11874

Version

11

Product type

Resources

Status

Active

Published

Jan 7, 2026

Source updated

Jan 8, 2026, 5:07 pm UTC

Authors: Jane G. Gravelle

Source topics: International Tax

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Related federal bills

• HR 5376To provide for reconciliation pursuant to title II of S. Con. Res. 14.
  117th Congress
• HR 3665To provide an enforcement of remedies against the extraterritorial taxes and discriminatory taxes of foreign countries.
  118th Congress
• HR 4695To amend the Internal Revenue Code of 1986 to modify the application of the base erosion and anti-abuse tax with respect to certain entities connected to jurisdictions which have implemented an extraterritorial tax.
  118th Congress