EYUS: Final BEAT regulations adopt proposed BEAT guidance with some changes
|Tax Alerts, National/Federal Taxation, L ...|United States
Executive summary
On 2 September 2020, the United States (US) Treasury Department and the Internal Revenue Service (IRS) released final regulations (T.D. 9910) on the base erosion anti-abuse tax (BEAT) under Internal Revenue Code1 Section 59A (2020 final BEAT regulations). The regulations finalize proposed BEAT regulations that were issued on 2 December 2019 (2019 proposed BEAT regulation…
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