On 7 September 2021, the U.S. Department of the Treasury published a "featured story" on the need for a 21% minimum tax on corporate foreign earnings, written by the Deputy Assistant Secretary for Multilateral Tax and the Counselor to the Assistant Secretary for Tax Policy. --- Why the United States Needs a 21% Minimum Tax on Corporate Foreign Earnings By Itai Grinberg, Deputy Assistant Secretary for Multilateral Tax and Rebecca Kysar, Counselor to the Assistant Secretary for Tax Policy The President's Made in America Tax Plan provides a framework to raise revenues in order to rebuild our infrastructure and to...