JCX-7-24 (March 05, 2024)

Background And Analysis Of The Taxation Of Multinational Enterprises And The Potential Reallocation Of Taxing Rights Under the OECD’s Pillar One

The House Ways and Means Committee has scheduled a public hearing for March 7, 2024, titled, “OECD Pillar 1: Ensuring the Biden Administration Puts Americans First.” The staff of the Joint Committee on Taxation describes legal and economic background relating to the taxation of income earned by multinational enterprises and the potential economic and revenue effects of Pillar One Amount A.

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