Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to tax administration. Issues related to tax code sections 55, 56A, 59 and 197, 11, 59A, 951A, and 245A. (H.R. 10431, IRS Notice 2025-49)
Literal federal measure citations: H.R. 10431