The Resource BEAT strikes the wrong note

BEAT strikes the wrong note

Label
BEAT strikes the wrong note
Title
BEAT strikes the wrong note
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the potential unintended consequences of the base-erosion and anti-abuse tax (BEAT) enacted under the 2017 tax act. The authors write that formerly routine payments by U.S. companies to foreign related parties may now be penalized by the BEAT and create incentives to move U.S. manufacturing jobs offshore
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 6 ; 3 p
http://library.link/vocab/creatorName
  • Stevens, E.J
  • Barnes, P.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • base erosion
  • anti-avoidance
  • BEAT
  • transfer pricing

Library Locations

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