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Navigating Corporate Tax Policy
This chapter examines the intricacies of corporate tax provisions, focusing on potential changes to the current 21% corporate tax rate and associated policies like stock buybacks and state tax deductibility. It discusses the influence of the U.S. business community on Congress regarding tax issues, including the Base Erosion and Anti-Abuse Tax (BEAT) and the corporate alternative minimum tax (CAMT). Additionally, the chapter highlights the implications of Sections 891 and 899 on U.S. tax policy and their effects on international tax treaties.