The Resource US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)

US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)

Label
US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)
Title
US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)
Creator
Subject
Language
  • eng
  • eng
Summary
This article is the second in a series on US taxation that explores the recent US tax reform enacted by the US Tax Cuts and Jobs Act (TCJA) by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII) and the Base Erosion and Anti-Abuse Tax (BEAT). This article focusses on the BEAT
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 3 ; p. 154-165
http://library.link/vocab/creatorName
Pérez Gautrin, C
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • BEAT
  • foreign tax credit
  • CFC
  • transfer pricing
Label
US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)
Instantiates
Publication
Note
20190328
Other control number
bit_2019_03_us_1.html
Label
US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)
Publication
Note
20190328
Other control number
bit_2019_03_us_1.html

Library Locations

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