Final regulations (TD 9910) on the Base Erosion and Anti-Abuse Tax (BEAT) were published in the Federal Register on 9 October 2020. As previously reported, the regulations were issued by the U.S. IRS on 1 September 2020 and provide additional guidance on the BEAT, including detailed guidance regarding how to compute certain BEAT calculations for groups of related taxpayers. The final regulations also contain rules permitting taxpayers to waive deductions for purposes of the BEAT, and additio…