Treatment of Derivative Payments under the US Final BEAT Regulations
Journal
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2020 (Volume 22), No. 2
This article provides a general background in respect of the US base erosion and anti-abuse tax, which is a minimum tax for taxpayers in international groups enacted by the United States, and discusses the treatment of payments in respect of derivatives and other financial instruments under the final Regulations.