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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.

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Reuven S. Avi-Yonah and Bret Wells

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