000			01530nab a2200253 c 4500
999			_c146943 _d146943
003			ES-MaIEF
005			20230113141609.0
007			ta
008			230113t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963369 _aParavano, Jeffrey H.
245		0	_aTax implications of the new Inflation Reduction Act _c Jeffrey H. Paravano
500			_aResumen.
520			_aThe Inflation Reduction Act has tax implications for both domestic and multinational corporations. The excise tax on corporate stock repurchases is both novel and surprising, but less so than the 15 percent corporate minimum tax on book income, which fails to align in important ways with OECD efforts to establish a global minimum tax in accordance with the so-called “Pillar Two” OECD proposal. Increased IRS funding is likely to improve customer service but also to increase the volume of tax controversies and the amount of tax controversy work for tax practitioners. And the sheer magnitude of green energy credits is likely to be both transformative and disruptive to the now booming green energy industry.
650			_aINFLACION _946815
650		4	_948220 _aREDUCCION
650			_aLEGISLACION _947615
650			_aPOLITICA FISCAL _948067
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aESTADOS UNIDOS _942888
773	0		_9168632 _oOP 235/2022/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 1, Fall 2022, p. 3-15
942			_cART