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Cross-Border Tax-Rate Gaps to Shrink as Democrats Advance Biden Agenda
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WASHINGTON—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
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