United States of America: US participation in OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) terminated by Presidential Memorandum
Description
US participation in OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) terminated by Presidential Memorandum
On 20 January 2025, the President of the United States adopted a Memorandum on the Organisation for Economic Co-operation and Development's (OECD) Global Tax Deal. The Memorandum declares that prior commitments made by the United States regarding th…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2023-10-11
in consultation
2023-12-11
processing consultation