The U.S. Congressional Research Services (CRS) has published an updated report dated 29 June 2023, The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy. Updates include consideration of the adoption of Pillar 2 (GloBE) rules by the EU and other countries, as well as the resulting revenue impacts for the United States. In regard to revenue, the report notes that the Joint Committee on Taxation (JCT) has estimated that the adoption of the GLoBE rules by these countries would resul…