Congress refused to enact the Pillar 2 agreement that requires all countries to tax large corporations.
Mentioned Faculty
![David Schizer](/sites/default/files-efs/styles/default_1_1_desktop/public/person/photos/schizer.jpg?h=15b2fde7&itok=YKG9CWED)
David Schizer
- Co-Director
- Richard Paul Richman Center for Business, Law, and Public Policy at Columbia University
- Dean Emeritus and Harvey R. Miller Professor of Law
- Columbia Law School
![](/sites/default/files-efs/styles/default_content_image_mobile/public/person/photos/schizer.jpg?h=15b2fde7&itok=IDdgShWN)
David Schizer
- Co-Director
- Richard Paul Richman Center for Business, Law, and Public Policy at Columbia University
- Dean Emeritus and Harvey R. Miller Professor of Law
- Columbia Law School
David M. Schizer served as a dean of the Law School from 2004 to 2014 and is one of the nation’s leading tax scholars. His research also focuses on nonprofits, energy law, and corporate governance.