Core Viewpoint - The U.S. Treasury Secretary, Janet Yellen, stated that the U.S. will incur a loss of $100 billion due to the second pillar tax agreement, highlighting that Article 899 serves as a "weapon" against unfair taxation [1] Group 1 - The second pillar tax agreement is expected to result in a financial loss of $100 billion for the U.S. [1] - Article 899 is identified as a mechanism to combat unfair tax practices [1]