The Resource The BEAT and the treaties

The BEAT and the treaties

Label
The BEAT and the treaties
Title
The BEAT and the treaties
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors discuss the base erosion and antiabuse tax (BEAT) implemented under the U.S. Tax Cuts and Jobs Act (TCJA), focusing on its relationship with U.S. tax treaties currently in force
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 1 ; p. 53-63
http://library.link/vocab/creatorName
  • Rosenbloom, H.D
  • Shaheen, F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • tax treaty
  • treaty override
  • non-discrimination
  • foreign tax credit

Library Locations

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