The Resource Unbundling your way out of BEAT - can cost allocations make a difference?

Unbundling your way out of BEAT - can cost allocations make a difference?

Label
Unbundling your way out of BEAT - can cost allocations make a difference?
Title
Unbundling your way out of BEAT - can cost allocations make a difference?
Creator
Subject
Language
  • eng
  • eng
Summary
As companies close their first tax year following the Tax Cuts and Jobs Act (TCJA), many multinational firms are planning around new provisions that will impact their intercompany transactions. One area that is attracting significant attention is the new BEAT (Base Erosion and Anti-Abuse Tax) provision and how the identification and classification of intercompany expenses can minimize its potential effects. This article summarizes the BEAT provision and discusses tax and transfer pricing considerations when determining the appropriate allocation of intercompany expenses
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 22 ; 3 p
http://library.link/vocab/creatorName
  • Johnson, M. (Michelle)
  • Nakamura, M
  • Patel, J. (Jesal)
  • Vagh, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • intercompany transaction
  • transfer pricing
  • intercompany transaction
  • expenses
Label
Unbundling your way out of BEAT - can cost allocations make a difference?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TAXMATRP/vol.27/22_Unbundling.pdf
Publication
Note
20181116

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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