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2022 72nd Midyear Conference

W03 - Bad Policy – Addressing the Complexities of Book-based Taxation at Home and Abroad

Mar 23, 2022 8:30am ‐ Mar 23, 2022 9:30am


Legislative bodies continue to explore various revenue raising initiatives based upon book/financial reporting income. This session will explore some the consequences of these bad policies, including highlighting areas for participants to watch/monitor future expansion of this style of tax measurement.

After this session, participants will be able to: (1) identify examples of current law where book/financial accounting measurement is used in tax computations; (2) outline some of the key elements of proposed minimum tax proposals; and (3) identify areas of financial measures beyond the alternative minimum tax into BEAT and/or provisions within Pillar Two of the OECD/G20 BEPS agreement




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