000			01383nab a2200217 c 4500
999			_c150114 _d150114
003			ES-MaIEF
005			20241217175538.0
007			ta
008			241213s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_965605 _aHerzfeld, Mindy
245	1	0	_aProposed CAMT regs raise questions about viability of minimum tax regimes _c by Mindy Herzfeld
260			_c2024
520			_aAfter winning the White House and both chambers of Congress in the 2020 election, the Biden administration made good on its campaign promise of proposing an increase in the corporate tax rate. But the plan to raise the rate to 28 percent ran into a wall in the form of independent Sens. Joe Manchin III of West Virginia and Kyrsten Sinema of Arizona. Enacted instead — as part of 2022’s Inflation Reduction Act — was the corporate alternative minimum tax, a 15 percent tax imposed on large companies, calculated on an alternative tax base that takes as its starting point a company’s financial statements rather than the Internal Revenue Code.
650		4	_970766 _aIMPUESTO MÍNIMO ALTERNATIVO
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_948235 _aREGLAMENTOS
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172593 _oOP 138-Bis/2024/116/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 3, October 21 2024, p. 401-406
942			_cART