President Donald Trump targeted federal hiring, including specific rules for the Internal Revenue Service, and the United States' participation in the global tax framework being developed by the Organisation for Economic Co-operation and Development among his flurry of executive orders signed on the first day of his second term in the Oval Office.

In one order, President Trump ordered "a freeze on the hiring of Federal civilian employees, to be applied throughout the executive branch. As part of this freeze, no Federal civilian position that is vacant at noon on January 20, 2025, may be filled, and no new position may be created except as otherwise proved for in this memorandum or other applicable law."

The order calls on the Office of Management and Budget and the Department of Government Efficiency to "submit a plan to reduce the size of the Federal Government's workforce through efficiency improvements and attrition."

When that plan is created, the executive order will expire, with the exception of hiring for the Internal Revenue Service.

"This memorandum shall remain in effect for the IRS until the Secretary of the Treasury, in consultation with the Director of OMB and the Administrator of [DOGE], determine that it is in the national interest to lift the freeze," the order continues.

The order also prohibits the hiring of contractors to circumvent the order.

In a separate executive order, President Trump has effectively removed the United States from the OECD global corporate tax framework, stating that it "has no force or effect in the United States."

The order goes on to state that "any commitments made by the prior administration on behalf of the United States with respect to the Global Tax Deal have no force or effect within the United States absent any act by the Congress adopting the relevant provisions of the Global Tax Deal."

The framework calls for a 15 percent minimum corporate income tax and has provisions that allow countries to collect a "top-up tax" from companies in countries with a lower rate, something the memo called "retaliatory."

By Gregory Twachtman, Washington News Editor