拜登的公司税改革——公司在沒有明確指導的情況下應對税收變化的不確定性

President Joe Biden's drive to revamp corporate taxation hit major entities like Duke Energy Corporation (NYSE:DUK), the appliance maker Whirlpool Corporation (NYSE:WHR), and the investment firms KKR & Co Inc (NYSE:KKR) and Blackstone Inc (NYSE:BX) in its inaugural year, with plans for broader implementation underway. The initiative, anchored in the 15% Corporate Alternative Minimum Tax (CAMT) introduced through the 2022 Inflation Reduction Act, aims to address tax avoidance loopholes exploited by profitable corporations. Despite its intentions, the CAMT has been criticized for its porous structure, allowing companies to leverage various tax breaks, thus undermining the goal of