The Resource Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
Resource Information
The item Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The 2017 Tax Cuts and Jobs Act (TCJA) (P.L. 115-97, 22 December 2017) added the base erosion anti-abuse tax (BEAT). The BEAT applies to a foreign bank's interest expense deduction to the extent that such interest is treated as paid or accrued to a foreign related party. The author of this article expresses uncertainty about to what extent interest expense allocated to the foreign bank's U.S. trade or business under Treasury Regulations or an applicable treaty should be treated as paid or accrued to a foreign related party for purposes of the BEAT
- Language
- eng
- Label
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Title
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Language
- eng
- Summary
- The 2017 Tax Cuts and Jobs Act (TCJA) (P.L. 115-97, 22 December 2017) added the base erosion anti-abuse tax (BEAT). The BEAT applies to a foreign bank's interest expense deduction to the extent that such interest is treated as paid or accrued to a foreign related party. The author of this article expresses uncertainty about to what extent interest expense allocated to the foreign bank's U.S. trade or business under Treasury Regulations or an applicable treaty should be treated as paid or accrued to a foreign related party for purposes of the BEAT
- Citation source
- In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 3 ; p. 30-39
- http://library.link/vocab/creatorName
-
- Villano, G
- Leeds, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- interest deduction
- foreign bank
- base erosion
- anti-avoidance
- BEAT
- AOA
- Label
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Label
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cant-find-the-BEAT--the-interaction-of-the-new/QwVQQm4433Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cant-find-the-BEAT--the-interaction-of-the-new/QwVQQm4433Q/">Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cant-find-the-BEAT--the-interaction-of-the-new/QwVQQm4433Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cant-find-the-BEAT--the-interaction-of-the-new/QwVQQm4433Q/">Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
