The Resource U.S. tax review [BEAT regulations : part 2]

U.S. tax review [BEAT regulations : part 2]

Label
U.S. tax review [BEAT regulations : part 2]
Title
U.S. tax review [BEAT regulations : part 2]
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the second of a two-part discussion, the authors continue their examination of the recently issued final regulations implementing the base erosion and antiabuse tax (BEAT), and they also consider additional proposed BEAT regulations and a set of finalized subpart F regulations
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 1 ; p. 25-62
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • Subpart F income
  • alternative minimum tax
  • foreign tax credit
  • reporting requirements
  • partnership
  • banking
  • insurance company
  • allocation of income
  • effectively connected income
Label
U.S. tax review [BEAT regulations : part 2]
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.97/1_25-62.pdf
Publication
Note
20200129

Library Locations

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