Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and the U.S. tax base. Issues related to IRC sections 11, 164(a), 951A, and 174.(H.R. 1990, S. 1639, H.R. 1 - Sections 70321, 70322, 70323, 70302). Issues related to interest deductibility, including IRC section 163(j). (H.R. 1347, S. 559, S. 1688, H.R. 1 - Section 70303)
Literal federal measure citations: H.R. 1990, S. 1639, H.R. 1, H.R. 1347, S. 559, S. 1688, H.R. 1