The Resource New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs

New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs

Label
New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
Title
New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
Creator
Subject
Language
eng
Summary
This article notes that the U.S.'s expanded application of tariffs, and the BEAT rules, both require U.S. importers of goods from related foreign sellers to take into account section 1059A, which can limit the deduction of inventory costs charged by those foreign suppliers
Citation source
In: Tax management transfer pricing report. - Arlington. - (11 June 2019) ; 4 p
http://library.link/vocab/creatorName
Lederman, A.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tariff
  • customs value
  • BEAT
  • expenses
  • deductions
  • associated enterprises
Label
New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
Instantiates
Publication
Label
New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
Publication

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