# International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2
> **In Focus (2-page brief)** · 2026-01-07 · `IF11874`
## Report
- **CRS ID:** IF11874
- **Series:** In Focus (2-page brief)
- **Publication date:** 2026-01-07
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-01-07_IF11874_9b15fa0975275229ec539f561e6c4c40925565be.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-01-07_IF11874_323edadf496b1a2172dc488ce3d7b814d999f2b5.html)
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