The U.S. IRS has announced the issuance of final regulations (TD 9910) providing additional guidance on the Base Erosion and Anti-Abuse Tax (BEAT). The regulations have been submitted to the Office of the Federal Register for placement and official publication.
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IRS provides additional guidance on base erosion and anti-abuse tax
IR-2020-200, September 1, 2020
WASHINGTON — The Internal Revenue Service issued final regulations (PDF) today providing additional guidance on the base eros…