{"title":"个人税收筹划:新的AMT规则——替代性最低税是一只长了新牙的纸老虎吗?","authors":"Vasiliy Vorobiev, Nikolas Letellier-Chabot","doi":"10.32721/ctj.2023.71.3.ptp","DOIUrl":null,"url":null,"abstract":"This article provides a general overview of the proposed changes to the current alternative minimum tax regime announced in the 2023 federal budget, highlights their impact on high-income clients, and discusses practical planning considerations to mitigate unfavourable tax results in selected scenarios.","PeriodicalId":474883,"journal":{"name":"Canadian tax journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Personal Tax Planning: New AMT Rules—Is the Alternative Minimum Tax a Paper Tiger with New Fangs?\",\"authors\":\"Vasiliy Vorobiev, Nikolas Letellier-Chabot\",\"doi\":\"10.32721/ctj.2023.71.3.ptp\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article provides a general overview of the proposed changes to the current alternative minimum tax regime announced in the 2023 federal budget, highlights their impact on high-income clients, and discusses practical planning considerations to mitigate unfavourable tax results in selected scenarios.\",\"PeriodicalId\":474883,\"journal\":{\"name\":\"Canadian tax journal\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Canadian tax journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/ctj.2023.71.3.ptp\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian tax journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2023.71.3.ptp","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Personal Tax Planning: New AMT Rules—Is the Alternative Minimum Tax a Paper Tiger with New Fangs?
This article provides a general overview of the proposed changes to the current alternative minimum tax regime announced in the 2023 federal budget, highlights their impact on high-income clients, and discusses practical planning considerations to mitigate unfavourable tax results in selected scenarios.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
