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The Book Minimum Tax, Pillar 2 And Creditable Foreign Income Taxes - Tax Authorities

As discussed in our alert earlier this week, the recently announced proposed reconciliation package—the Inflation Reduction Act of 2022, H.R. 5376 (the "Bill")—would impose a new 15% minimum. ....

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The Book Minimum Tax, Pillar 2 and Creditable Foreign Income Taxes | Shearman & Sterling LLP

As discussed in our alert earlier this week, the recently announced proposed reconciliation package the Inflation Reduction Act of 2022, H.R. 5376 (the “Bill”) would impose a new 15%. ....

United States , United Kingdom , Isaac Wood , Revenue Service , Treasury Department , Erosion Or Glo , Erosion Model , Treasury Office Of Tax , Shearman Sterling , Foreign Company Tax Regime , Inflation Reduction Act , Book Minimum Tax , Book Minimum , Internal Revenue Service , Minimum Tax , Inclusive Framework , Global Anti Base Erosion , Income Inclusion Rule , Controlled Foreign Company Tax Regime , Can Taxpayers Expect , Qualified Domestic Minimum Top Up Tax , Undertaxed Payments Rule , Creditable Foreign Income , Final Regulations , Paid Foreign , Direct Foreign Taxes ,