Recent Reports


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Photo: Jens Kalaene/picture alliance/Getty Images

Photo: Jens Kalaene/picture alliance/Getty Images

IRA Incentives and Pillar Two

The CSIS Scholl Chair report outlines the interaction of OECD’s Pillar Two on global minimum taxation and U.S. tax incentives through lens of the Inflation Reduction Act Section 45x credits.

Report by Thibault Denamiel Joyce Bongongo and William Alan Reinsch — November 16, 2023