Pillar 2 and the Corporate AMT
TAX NOTES INTERNATIONAL, VOLUME 107, AUGUST 8, 2022
5 Pages Posted: 20 Jan 2023
Date Written: August 8, 2022
This article 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.
Keywords: Pillar 2, Pillar Two, GloBE, Corporate Alternative Minimum Tax
JEL Classification: K34
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S. and Wells, Bret, Pillar 2 and the Corporate AMT (August 8, 2022). TAX NOTES INTERNATIONAL, VOLUME 107, AUGUST 8, 2022 , U of Michigan Public Law Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=4328870
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