Pillar 2 and the Corporate AMT
Yonah and Wells consider the new corporate alternative minimum tax regime in the United States and argues that the corporate alternative minimum tax enacted as part of the Inflation Reduction Act of 2022 puts 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.
Click here to read. Subscription required.
Member Companies
About the author
Reuven S. Avi-Yonah and Bret Wells