It appears that the United States is supporting France in its push for a global minimum tax and is looking for an OECD solution to taxing the digital economy before the end of 2019. Speaking during a joint press conference on 27 February 2019 with French Finance Minister Bruno Le Maire in Paris, Treasury Secretary Steven Mnuchin said the United States absolutely backed France’s push for corporate minimum taxation, citing the recent adoption of the U.S. Tax Cuts and Jobs Act (TCJA). France, along with Germany, is pushing a global anti-base-erosion proposal that comprises a tax on base-eroding outbound payments...