The Resource Don't stop the BEAT

Don't stop the BEAT

Label
Don't stop the BEAT
Title
Don't stop the BEAT
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author explores the original intent of the base erosion and antiabuse tax (BEAT) based on its structure and legislative history and similar international tax provisions
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 5 ; p. 533-547
http://library.link/vocab/creatorName
Moyal, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • BEPS Project (OECD)
  • international taxation
  • single tax principle
  • benefit principle
  • non-discrimination
  • exchange of information
  • TCJA

Library Locations

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