The Resource A new tax regime : the base erosion and anti-abuse tax

A new tax regime : the base erosion and anti-abuse tax

Label
A new tax regime : the base erosion and anti-abuse tax
Title
A new tax regime : the base erosion and anti-abuse tax
Creator
Subject
Language
  • eng
  • eng
Summary
The Section 59A base erosion and anti-abuse tax (BEAT), which was enacted by the Tax Cuts and jobs Act to combat certain loopholes in international taxation, is complicated, but there are some tax planning strategies to avoid the new tax
Citation source
In: Practical tax strategies. - Hoboken. - Vol. 102 (2019), no. 5 ; p. 4-14
http://library.link/vocab/creatorName
  • Ouyang, H
  • Yang, J.G.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • base erosion
  • tax avoidance
  • foreign source income
  • e-commerce
  • transfer pricing
  • CFC
Label
A new tax regime : the base erosion and anti-abuse tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/O-Q/PRACTAST/5_4-14.pdf
Publication
Note
20190617

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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