Proposed regulations provide much anticipated guidance on the base erosion and anti-abuse tax (BEAT) under Code Sec. 59A and related reporting requirements. The regulations are proposed to apply generally to tax years beginning after December 31, 2017, but taxpayers may rely on these proposed regulations until final regulations are published. Code Sec. 59A was added […]
The post Proposed Regulations Provide Guidance on Base Erosion and Anti-Abuse Tax (BEAT) (NPRM REG-104259-18; IR-2018-250) appeared first on Tax & Accounting Blog.