Pillar 2 and the corporate AMT by Reuven S. Avi-Yonah and Bret Wells
By: Avi Yonah, Reuven Shlomo
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Contributor(s): Wells, Bret.
Material type: 
ArticleSubject(s): TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | ACTIVOS INVISIBLES | MANUFACTURAS | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 6, August 8, 2022, p. 693-697Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/6-4 (Browse shelf) | Available | OP 138-Bis/2022/107/6-4 |
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.
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