In June 2025, the G7 finance ministers, convened under Canada’s presidency in Banff, Alberta, announced a provisional agreement to exempt U.S. companies from key provisions of the OECD’s Pillar Two global minimum tax framework, a decision that fundamentally alters the trajectory of a historic 2021 accord involving 136 countries. The OECD/G20 Inclusive Framework on Base … Leggi tutto The G7’s 2025 Compromise on the OECD Global Minimum Tax: Undermining a Century’s Largest Tax Reform Through U.S. Exemptions