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Treatment of derivative payments under the US final BEAT regulations Paul Carman Electrónico

By: Carman, Paul D .

Material type: Article

ArticlePublisher: 2020Subject(s): DERIVADOS FINANCIEROS

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| IMPUESTOS

| ESTADOS UNIDOS

In: Finance and Capital Markets v. 22, n. 2, 2020, 9 p. Summary: This article provides a general background in respect of the US base erosion and anti-abuse tax (BEAT), 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.

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Recursos electrónicos	IEF	IEF	FCM/2020/2-2 (Browse shelf)	Available		FCM/2020/2-2

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Resumen.

This article provides a general background in respect of the US base erosion and anti-abuse tax (BEAT), 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.

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Treatment of derivative payments under the US final BEAT regulations Paul Carman Electrónico

By: Carman, Paul D.

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By: Carman, Paul D .