United States: Treasury Releases Guidance On 15% Corporate Minimum Tax, 1% Tax On Stock Buybacks - Debevoise & Plimpton

United States: Treasury Releases Guidance On 15% Corporate Minimum Tax, 1% Tax On Stock Buybacks - Debevoise & Plimpton

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On December 27, 2022, Treasury released Notices 2023-7 and 2023-2 (the "Notices"). The Notices provide initial guidance on the 15% corporate minimum tax on the book income of large corporations (the "CAMT")...

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