On 19 February 2020, correcting amendments from the IRS and Treasury to the final regulations on the Base Erosion and Anti-Abuse Tax were published in the Federal Register. As published on 6 December 2019, the final regulations (TD 9885) contained errors that may prove misleading and therefore need to be corrected.
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SUMMARY:
This document contains corrections to Treasury Decision 9885, which was published in the Federal Register on Friday, December 6, 2019. Treasury Decision 9885 imp…