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The guidance aims to address the different rates for cash and non-cash.
Despite the intangible in its name, the levy applies broadly to income.
Companies' average effective tax rate would go from 9% in 2018 to 18% in 2027, Penn Wharton study shows.
Top rate U.S. companies would pay on overseas cash hoards creeps up to 15.5%.
Negotiators' decision on repatriation rate may depend on bill's revenue score.
The alternative minimum tax is seen falling on almost all companies.