Who's Got The B.E.A.T.? A Playbook For Determining Applicable Taxpayers And Payments

Authors :: Ruchelman, Stanley
Source :: Mondaq Business Briefing. March 11, 2019
Publication Year :: 2019
Abstract: INTRODUCTION Code §59A was enacted to impose tax on U.S. corporations with substantial gross receipts when base erosion payments to related entities significantly reduced regular corporate income tax imposed at [...]

Subjects :: Tax law -- Interpretation and construction
Corporate income taxes -- Laws, regulations and rules
Tax rates -- Laws, regulations and rules
Corporations -- Taxation
Taxpayer compliance
Income tax
Tax law
Government regulation
Business, international

Tools