Avi Yonah, Reuven Shlomo
Pillar 2 and the corporate AMT / by Reuven S. Avi-Yonah and Bret Wells
Resumen.
Incluye referencias bibliográficas.
In this article, the authors argue that the corporate alternative minimum tax proposed in the Inflation Reduction Act of 2022 would put the United States in a better position than current law, and arguably even better than would a tax reform package that included a conforming global intangible low-taxed income regime but no book-based corporate minimum tax.
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
ACTIVOS INVISIBLES
MANUFACTURAS
IMPUESTOS
ESTADOS UNIDOS
Wells, Bret
Tax Notes International 1048-3306v. 107, n. 6, August 8, 2022, p. 693-697
Pillar 2 and the corporate AMT / by Reuven S. Avi-Yonah and Bret Wells
Resumen.
Incluye referencias bibliográficas.
In this article, the authors argue that the corporate alternative minimum tax proposed in the Inflation Reduction Act of 2022 would put the United States in a better position than current law, and arguably even better than would a tax reform package that included a conforming global intangible low-taxed income regime but no book-based corporate minimum tax.
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
ACTIVOS INVISIBLES
MANUFACTURAS
IMPUESTOS
ESTADOS UNIDOS
Wells, Bret
Tax Notes International 1048-3306v. 107, n. 6, August 8, 2022, p. 693-697