United States: Notice 2023-80 Announces FTC And DCL Guidance For Pillar Two Taxes - Shearman & Sterling LLP
Thursday, 18 January 2024
On December 11, 2023, the U.S. Treasury Department ("Treasury") and the U.S. Internal Revenue Service ("IRS") released Notice 2023-80 (the "Notice")...
On December 11, 2023, the U.S. Treasury Department ("Treasury") and the U.S. Internal Revenue Service ("IRS") released Notice 2023-80 (the "Notice")...
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