000			01405nab a2200229 c 4500
999			_c150105 _d150105
003			ES-MaIEF
005			20241217174809.0
007			ta
008			241212s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_970885 _aPomerleau, Kyle
245	1	0	_aEvaluating three minimum taxes on the foreign profits of multinationals _c by Kyle Pomerleau and Carol Wang
260			_c2024
520			_aKyle Pomerleau is a senior fellow at the American Enterprise Institute and Carol Wang is a senior tax counsel at Shartsis Friese LLP. The authors thank Alex Brill, Mindy Herzfeld, Tim Dowd, and Brian Gallagher for feedback on earlier drafts of this article. In this article, Pomerleau and Wang compare and analyze three minimum taxes on the foreign profits of multinational corporations — the global intangible low-taxed income regime, the corporate alternative minimum tax, and pillar 2’s income inclusion rule — evaluating each for impact on economic efficiency, robustness to avoidance, and administrability.
650		4	_970766 _aIMPUESTO MÍNIMO ALTERNATIVO
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_932314 _aBENEFICIOS
650		4	_942888 _aESTADOS UNIDOS
700	1		_971374 _aWang, Carol
773	0		_9172619 _oOP 138-Bis/2024/115/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 10, September 2 2024, p. 1519-1545
942			_cART