July/August 2023
Interpreting CAMT's International Provisions in the Absence of Regulations
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出典: International Tax Journal
The corporate alternative minimum tax (“CAMT”) enacted in the Inflation Reduction Act (“IRA”) is remarkable not only for what it says but for what it does not say. Normally, significant tax legislation would undergo significant hearings in the House and Senate tax-writing committees, followed by one or more reports explaining the committees’ recommendations.