Pillar Two and the “Side-by-Side” Agreement: A Guide for the Perplexed*
06.15.2026
Belt and Road Initiative Tax Journal
Article
H. David Rosenbloom wrote the article "Pillar Two and the “Side-by-Side” Agreement: A Guide for the Perplexed*" for the Belt and Road Initiative Tax Journal, Volume 7 Issue 1. To view the article in its entirety, please click on the PDF in the Related Materials below.