https://www.irs.gov/taxtopics/tc556
Topic no. 556, Alternative Minimum Tax | Internal Revenue Service
Topic No. 556 Alternative Minimum Tax
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https://www.theepochtimes.com/us/white-house-announces-new-minimum-tax-on-billionaires-4364345
White House to Propose New Minimum Tax on Billionaires | The Epoch Times
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https://stripe.com/en-lt/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
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https://www.ey.com/en_ph/insights/tax/why-a-15-percent-financial-statement-tax-rate-may-not-avoid-global-minimum-tax
Navigating BEPS 2.0 and global minimum tax | EY Philippines
A 15%+ financial statement effective tax rate may not be enough to avoid global minimum tax as part of BEPS 2.0 Pillar Two. Learn more.
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https://oxfordtax.sbs.ox.ac.uk/wp-22/10-niels-johannesen-the-global-minimum-tax
The Global Minimum Tax | Oxford University Centre for Business Taxation
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https://kpmg.com/us/en/taxnewsflash/news/2025/07/kuwait-regulations-pillar-two-global-minimum-tax-rules.html
Kuwait: Regulations under Pillar Two global minimum tax rules
Additional details and clarity on definition, computation, and compliance issues for domestic minimum top-up tax (DMTT)
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https://documents.worldbank.org/en/publication/documents-reports/documentdetail/903711468766242014
Evaluating the asset based minimum tax on corporations : an option pricing approach
In many countries, well-meant ad hoc tax incentives proliferate over time, creating an opaque corporate tax structure and many unanticipated tax loopholes. Tax...
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https://stripe.com/en-ro/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
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https://turbotax.intuit.com/tax-tips/irs-tax-return/alternative-minimum-tax-common-questions/L50YotKHP
Alternative Minimum Tax: Common Questions - TurboTax Tax Tips & Videos
The Alternative Minimum Tax (AMT) prevents wealthy taxpayers from using loopholes to avoid paying taxes. Due to inflation adjustments, more middle-class...
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https://stripe.com/en-hr/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
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https://content.leg.colorado.gov/publications/colorado-alternative-minimum-tax-credit
Colorado Alternative Minimum Tax Credit | Colorado General Assembly
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https://legal.economictimes.indiatimes.com/tag/global+minimum+tax
Global minimum tax - Latest global minimum tax , Information & Updates - Legal -ET LegalWorld
ETLegalWorld.com brings latest global minimum tax news, views and updates from all top sources for the Indian Legal industry.
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https://www.deloitte.com/an/en/services/tax/perspectives/oecd-pillar-two.html
OECD Pillar Two - Global Minimum Tax | Deloitte Global
Please can we have a new article page to be hosted in addition to the existing OECD Pillar One and Pillar Two Tax Advisory Service page
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https://www.ey.com/en_my/insights/tax/why-a-15-percent-financial-statement-tax-rate-may-not-avoid-global-minimum-tax
Navigating BEPS 2.0 and global minimum tax | EY Malaysia
A 15%+ financial statement effective tax rate may not be enough to avoid global minimum tax as part of BEPS 2.0 Pillar Two. Learn more.
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https://kpmg.com/us/en/taxnewsflash/news/2026/02/south-africa-guidance-global-minimum-tax-registration.html
South Africa: Guidance on global minimum tax registration
Informal guide explaining the registration and notification functionality for the global minimum tax
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https://learningenglish.voanews.com/a/5957058.html
130 Countries Back Deal on Global Minimum Tax for Large Companies
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https://www.fool.com/taxes/2018/02/05/how-the-alternative-minimum-tax-is-changing-in-201.aspx
How the Alternative Minimum Tax Is Changing in 2018 | The Motley Fool
Feb 5, 2018 - The alternative minimum tax will apply to fewer people going forward.
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https://stripe.com/en-lv/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
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https://magazine.wharton.upenn.edu/tag/global-minimum-tax/
global minimum tax Archives - Wharton Magazine
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https://kpmg.com/us/en/taxnewsflash/news/2025/12/eu-infringement-procedures-minimum-tax-transposition-closed.html
EU: Infringement procedures closed regarding Pillar Two minimum tax transposition
Closed infringement procedures against Spain, Cyprus, Portugal, Lithuania, Estonia, Greece, Poland, and Latvia
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https://accountants.intuit.com/community/lacerte-tax-discussions/discussion/alternative-minimum-tax-research-and-experimental-costs/00/100568
Alternative Minimum Tax Research and Experimental Costs Preference - Intuit Accountants Community
Sep 19, 2020 - Every year a negative amount appears on line 2r of Form 6251 for my client. Yes I have had and entered Section 59(e)(2) expenses in the partnership
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https://mena.thomsonreuters.com/en/events/webinar-confidently-handle-global-tax-complexities.html
Navigate Global Minimum Tax Complexity with Confidence | Middle East & North Africa | Thomson...
Join us for an in-depth session where we will walk you through a working example, highlighting the complexity of global minimum tax ordering rules as well as...
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https://kpmg.com/us/en/taxnewsflash/news/2025/05/bahrain-guide-pillar-two-minimum-tax-rules.html
Bahrain: New guide on Pillar Two minimum tax rules
General principles related to the domestic minimum top-up tax (DMTT)
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https://knowledgenavigator.pwc.com/vat-uk/news/european-commission-to-propose-minimum-tax-on-carbon-emissions/
European Commission to propose minimum tax on carbon emissions?
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https://repository.law.upenn.edu/Documents/Detail/should-a-global-minimum-tax-be-country-by-country/520775
Should a Global Minimum Tax Be Country-by-Country? - Intellectual Life @ PCL
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https://www.ey.com/en_nl/insights/tax/why-a-15-percent-financial-statement-tax-rate-may-not-avoid-global-minimum-tax
Navigating BEPS 2.0 and global minimum tax | EY - Netherlands
A 15%+ financial statement effective tax rate may not be enough to avoid global minimum tax as part of BEPS 2.0 Pillar Two. Learn more.
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https://stripe.com/en-li/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
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https://compass-tax-educators.thinkific.com/courses/amt-fundamentals-live
LIVE Webinar - Alternative Minimum Tax Fundamentals
The alternative minimum tax (AMT) continues to confuse taxpayers and practitioners alike. This course provides a foundational overview of AMT rules and...
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https://tax.thomsonreuters.com/blog/topic/global-minimum-tax/
Global Minimum Tax Archives - Tax & Accounting Blog Posts by Thomson Reuters
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https://stripe.com/en-cz/resources/more/minimum-regime-italy
How the Italian minimum tax regime works | Stripe
Find out more about the minimum tax regime in Italy, including taxation, who can use it and the differences between the minimum and the flat-rate method.
the italianminimum taxregimeworksstripe
https://cfo.economictimes.indiatimes.com/tag/alternate+minimum+tax
Alternate minimum tax - Latest alternate minimum tax , Information & Updates - CFO -ETCFO
ETCFO.com brings latest alternate minimum tax news, views and updates from all top sources for the Indian CFO industry.
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https://www.experian.com/blogs/ask-experian/what-is-alternative-minimum-tax/
What Is Alternative Minimum Tax? | Experian
High-income earners may need to use the alternative minimum tax (AMT). Learn how it works, how it's calculated, and whether you need to worry about it.
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https://launch.kpmg.com/ch/en/media/press-releases/2024/05/clarity-swiss-taxes.html
Press release: Global minimum tax: different strategies in the cantons
The introduction of the global minimum tax in Switzerland has already prompted a few cantons to revise their tax laws.
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https://www.irs.gov/about-irs/relief-from-additions-to-tax-for-underpayments-applicable-to-the-new-corporate-alternative-minimum-tax
Relief from additions to tax for underpayments applicable to the new corporate alternative minimum...
Updating to reference Notice 2023-42 to multiple product pages for underpayments applicable to the new corporate alternative minimum tax (CAMT).
https://kpmg.com/us/en/frv/reference-library/2023/hot-topic-global-minimum-tax.html
Global Minimum Tax
We address accounting questions related to the new GloBE rules.
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https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-global-minimum-tax-and-its-impact-on-the-oil-gas-og-industry/
The Global Minimum Tax and Its Impact on the Oil & Gas (O&G) Industry | Kluwer International Tax...
Introduction In Fall 2021, almost 140 members of the Organisation for Economic Cooperation and Development (OECD) / Group of Twenty (G20) Inclusive Framework...
https://www.breitbart.com/politics/2015/07/14/the-minimum-wage-is-a-tax-increase/
The Minimum Wage Is a Tax Increase
Jul 14, 2015 - Raising the minimum wage for the working poor = more money to spend. Simple, right? No. The minimum wage is a tax, not a benefit.
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https://ttlc.intuit.com/community/taxes/discussion/what-is-minimum-income-required-to-file-federal-tax-return-with-no-w-2-s/00/353823
What is minimum income required to file federal tax return with NO W-2's?
Jun 3, 2019 - What is minimum income required to file federal tax return with NO W-2's?
https://repository.law.upenn.edu/Documents/Detail/the-economic-and-political-implications-of-repealing-the-corporate-alternative-minimum-tax/390874
The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax -...
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https://intranet.birmingham.ac.uk/student/international/current/working-in-the-uk/ni-tax.aspx
National Insurance (NI), tax and minimum wage
Information for students on national insurance, minimum wage, and taxes.
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https://ttlc.intuit.com/community/state-taxes/discussion/iowa-minimum-tax-says-i-have-a-total-of-zero-then-an-empty-box-with-spouse-s-name-above-then-a-pre/00/2004173
Iowa Minimum Tax says I have a total of zero, then an empty box with spouse's name above then a...
Apr 17, 2023 - Iowa Minimum Tax says I have a total of zero, then an empty box with spouse's name above then a pre-entered total to the right. Do I put zero or a portion of
https://www.govinfo.gov/app/details/BILLS-107s492is
S. 492 (IS) - To amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax on...
https://kpmg.com/us/en/taxnewsflash/news/2025/12/tnf-iceland-budget-2026-proposes-implementation-of-pillar-two-global-minimum-tax-rules.html
Iceland: Budget 2026 proposes implementation of Pillar Two global minimum tax rules
Implementing Pillar Two global minimum tax as part of the 2026 budget
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https://www.gov.uk/hmrc-internal-manuals/compliance-operational-guidance/cog14685
COG14685 - Intervention planning: specific tax regimes - non-caseflow cases: National Minimum Wage...
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https://knowledgenavigator.pwc.com/corporate-international-tax/news/draft-belgian-qualified-domestic-minimum-top-up-tax-return-published/
Draft Belgian Qualified Domestic Minimum Top-up Tax Return published
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https://www.foxbusiness.com/economy/global-minimm-tax-rate-how-would-work
G-7 leaders hammer out a global minimum tax for companies. Here's how it would work | Fox Business
President Biden and leaders of the G-7 group of nations formally endorsed a global minimum corporate tax rate on Friday.
https://pr.euractiv.com/pr/sds-call-poland-end-its-blockage-minimum-effective-corporate-tax-rate-now-time-tax-justice-233555
S&Ds call on Poland to end its blockage of the minimum effective corporate tax rate - Now is the...
Today, the European Parliament is set to debate and tomorrow adopt the Aurore Lalucq report calling for the establishment and rapid implementation of a minimum...
https://africa.thomsonreuters.com/en/products-services/tax-accounting/global-minimum-tax/features.html
Global Minimum Corporate Tax | Features | Africa | Thomson Reuters
Explore the global minimum corporate tax proposed by OECD. Understand Pillar II, QDMTT, and its effects on multinational taxation and reporting.
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https://institutional.fidelity.com/app/literature/item/842872.html
Municipal Fund Distributions Subject to the Federal Alternative Minimum Tax (detailed by month)...
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