Congressional Research Service: '15% Corporate Alternative Minimum Tax' (Part 2 of 2)
January 28, 2023
January 28, 2023
WASHINGTON, Jan. 28 -- The Congressional Research Service issued the following In report (No. R47328) on Jan. 19, 2023, entitled "The 15% Corporate Alternative Minimum Tax:"
(Continued from Part 1 of 2)
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Effects on Economic Incentives, Profit Shifting, and Distribution
For firms that permanently are subject to the minimum tax, incentives to invest would depend on whether the investments are domestic or foreign, the type of inves . . .
(Continued from Part 1 of 2)
* * *
Effects on Economic Incentives, Profit Shifting, and Distribution
For firms that permanently are subject to the minimum tax, incentives to invest would depend on whether the investments are domestic or foreign, the type of inves . . .