This webinar will cover the corporate and international tax provisions in the Inflation Reduction Act and the CHIPS and Science Act. We’ll do a deep-dive discussion and provide practical considerations on:
- The corporate minimum tax, including who will be subject to this new tax, how to compute the tax, and who is exempt from the tax.
- The international tax implications of the corporate minimum tax and how this tax policy interacts with the OECD’s BEPS Pillar Two initiative.
- The new stock buyback excise tax, including when it goes into effect, who will be subject to the excise tax, and what transactions are exempt from this tax.
- Other notable tax considerations for corporate taxpayers, including changes to R&D expensing.
Upon completion of this program, participants will be able to:
- Explain corporate and international tax provisions included in recent legislation passed by Congress.
- Discuss the impact these provisions will have on corporate taxpayers.
Watch the video below to learn more about our Inflation Reduction Act webinar series.
Phil Laminack, Justin Metcalfe