Coercive Two Pillar Solution threatens global taxation system, discriminates against LMICs.
The article discusses how the Two Pillar Solution is being pushed as a way to create a global tax system, but it may have negative effects on certain countries. It explains how the U.S. is using tariffs to pressure countries into accepting this solution. The paper also looks at India's method of taxing things that were previously untaxed. Overall, the article argues that the Two Pillar Solution is not just a choice, but a necessity for the U.S., even though it may harm some countries.