The Resource What are minimum taxes, and why might one favor or disfavor them?

What are minimum taxes, and why might one favor or disfavor them?

Label
What are minimum taxes, and why might one favor or disfavor them?
Title
What are minimum taxes, and why might one favor or disfavor them?
Creator
Subject
Language
eng
Summary
This article examines what minimum taxes actually are. Secondly, it evaluates the question how to evaluate their key substantive features. It offers basic definitions and a structural overview. It examines the individual and corporate alternative minimum tax (AMT). It considers the choice between minimum tax and freestanding approaches to taxing companies’ financial accounting income. It discusses the base erosion anti-abuse tax (BEAT). Then, it examines loss non-refundability and foreign tax credits. And finally, it considers the treatment of foreign tax liabilities by foreign tax credit systems and global minimum taxes
Citation source
In: Virginia tax review. - Charlottesville. - Vol. 40 (Winter 2021), issue 2 ; p. 395-452
http://library.link/vocab/creatorName
Shaviro, D.N
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • minimum tax
  • global minimum tax
  • alternative minimum tax
  • BEAT
  • foreign tax credit
  • losses
Label
What are minimum taxes, and why might one favor or disfavor them?
Instantiates
Publication
Label
What are minimum taxes, and why might one favor or disfavor them?
Publication

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