The Proposed BEAT Regulations

18 Pages Posted: 11 Jan 2019

Date Written: January 1, 2019

Abstract

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

Miller, David S. and Webb, Sean, The Proposed BEAT Regulations (January 1, 2019). Available at SSRN: https://ssrn.com/abstract=3308876 or http://dx.doi.org/10.2139/ssrn.3308876

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Sean Webb

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693879 (Phone)

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