U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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US Corporate AMT: Inbound Investors Beware of Aggregation Rules
Enacted as part of the Inflation Reduction Act of 2022, the US Corporate Alternative Minimum Tax is in effect for all tax years beginning after December 31, 2022, but the IRS and taxpayers alike continue to learn more about the contours and pitfalls of the CAMT.
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