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The Inflation Reduction Act: Overview of New Corporate Minimum Tax

OECD, USA - August 10 2022 On August 7, 2022, the US Senate passed the Inflation Reduction Act of 2022 (the Act), a budget reconciliation bill recently introduced by Senate…

Brian H. Jenn, Alex Cheng-Yi Lee, Barry J. Quirke, John Robert

The Proposed Share Buyback Tax under the Inflation Reduction Act

USA - August 9 2022 The Inflation Reduction Act of 2022 includes an Excise tax that, if enacted, will make share repurchases by publicly traded companies more costly…

Meaghan A. Wolfe