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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

Allison Christians considers the intricate design of the OECD's global anti-base-erosion regime, how it encourages countries to respond even if they choose not to adopt the GLOBE rules, and why a 15 percent minimum tax rate doesn't really mean 15 percent.

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