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Research Report·CRS In Focus·Version 10
IF11874

International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2

Published Jan 7, 2026·Updated Jan 8, 2026

Full report

What this is

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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