The Proposed BEAT Regulations
18 Pages Posted: 11 Jan 2019
Date Written: January 1, 2019
This paper summarizes the proposed "base erosion and anti-abuse tax" ("BEAT") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.
Keywords: base erosion and anti-abuse tax, BEAT
JEL Classification: H20
Suggested Citation: Suggested Citation