US Tax Cuts and Jobs Act: Part 2 – The Base Erosion and Anti-Abuse Tax (BEAT)

Journal
Pérez Gautrin, C.
United States
Bulletin for International Taxation 2019 (Volume 73), No. 3
PriceUSD 45

This article is the second in a series on US taxation that explores the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII) and the Base Erosion and Anti-Abuse Tax (BEAT).