Erik J. Christenson

Sep 16, 2024 | lexology.com | Alexandra Minkovich |Reza Nader |Erik J. Christenson

In briefOn 12 September 2024, Treasury and the IRS released proposed regulations (“Proposed Regulations”) on the corporate alternative minimum tax (CAMT). The lengthy regulations, which exceed 600 pages, follow a series of Notices that served as interim guidance for the minimum tax that went into effect for tax years beginning after 31 December 2022.

Jun 8, 2023 | bakermckenzie.com | Erik J. Christenson |Alexandra Minkovich

In briefOn Tuesday, 20 December 2022, the OECD released a highly anticipated consultation document on Digital Services Taxes (DSTs) and relevant similar measures. This consultation document provides draft articles for inclusion in the Multilateral Convention (MLC) to implement the agreement reached by members of the Inclusive Framework with respect to DSTs and relevant similar measures.