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CAMT Through Financial Accounting Eyes

CPE 1.0

Taxwatch webcasts microphone cityscape 2-20
Webcast

Webcast overview

The new corporate alternative minimum tax (CAMT) introduced in last year’s Inflation Reduction Act keys off an in-scope corporation’s adjusted financial statement income. This shift in focus from taxable income to a regime that starts with financial statement income has prompted significant interest among tax professionals in the principles of financial accounting.

KPMG LLP is pleased to invite you to a one-hour webcast highlighting some of the many financial accounting issues that are directly relevant to understanding potential implications of CAMT for business taxpayers. Professionals from the KPMG’s Washington National Tax practice as well as the KPMG Audit’s Department of Professional Practice will present an overview of U.S. GAAP basics necessary for an understanding of CAMT. The agenda will cover:

  • Some of the many reasons understanding U.S. GAAP is necessary to determining CAMT status and liability
  • Understanding how equity interests are treated under U.S. GAAP and how such treatment may impact CAMT status and liability
  • Understanding how certain transactions are treated under U.S. GAAP and the CAMT.

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