USCIB’s Mike Lebovitz Discusses International Tax Policy in Tax Notes

Michael Lebovitz, Senior Vice President, International Tax Policy at USCIB, wrote an article in Tax Notes titled, Perfection as the Enemy of the Good – Redux: Pillar Two After Side-by-Side. This article discussed the recent OECD guidance which enables US international tax system to sit side-by-side the OECD’s global minimum tax framework. The relationship between the US tax system and the global minimum tax has been a major issue for a number of years and culminated in the Trump Administration pulling out of negotiations on the global minimum tax.  In the article, Lebovitz commends the G7, the OECD, and the negotiators in reaching a compromise.  

The article highlights the OECD’s role in advancing a coordinated and constructive approach and applauds its efforts to strengthen multilateral cooperation and provide stability within the international tax framework. 

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