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Cross-Border Tax-Rate Gaps to Shrink as Democrats Advance Biden Agenda
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wsj.comWASHINGTON—Democrats are close to passing significant changes to international corporate taxation, moving toward a system that would reduce the gaps between nations’ tax rates and—if it all works as planned—making taxes a less important consideration for where companies put investments, profits and headquarters.
The international tax changes are included in the social-spending and climate-change bill passed by the House last week. They mark the U.S. contribution to the global tax talks that Treasury Secretary Janet Yellen accelerated this year and that culminated in October’s agreement for a 15% global minimum tax.
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