Listen now
The Interplay of OB3, BEAT, and CAMT: A Virtuous Cycle or Circular Firing Squad?
0:00
00:00
Podcast overview
The enactment of the One Big Beautiful Act (“OB3”) has brought to the forefront the US minimum taxes, BEAT and CAMT. In this episode, we dive deeper into why the OB3’s changes to the regular tax rules could make more companies BEAT and CAMT taxpayers.
- How did the OB3 change R&E expensing, bonus depreciation, FDII, and the interest expense limitation of section 163(j), and how could these changes create or increase a BEAT or CAMT liability?
- What elections and options are available to mitigate any such potential impacts?
- How might modeling help taxpayers anticipate the impact of the OB3’s changes on their BEAT and CAMT profiles?
- Lastly, do the recent CAMT notices provide any relief?
Join us as our hosts Gary Scanlon and Kristen Gamboa interview Seevun Dunckzar (Managing Director, KPMG Washington National Tax - International Tax), to answer these questions and more on the latest episode of Inside International Tax.
Explore more
Meet our podcast team
Gary R. Scanlon
Principal, Washington National Tax, KPMG US
Kristen L. Gamboa
Managing Director, Washington National Tax, KPMG US
Seevun Dunckzar (née Kozar)
Managing Director, Washington National Tax, KPMG US
Gary R. Scanlon
Principal, Washington National Tax, KPMG US
Kristen L. Gamboa
Managing Director, Washington National Tax, KPMG US
Seevun Dunckzar (née Kozar)
Managing Director, Washington National Tax, KPMG US
Discover more podcast episodes in this series
More Inside International Tax podcast episodes