000			01811nab a2200253 i 4500
999			_c140553 _d140553
003			ES-MaIEF
005			20230613151940.0
007			ta
008			190507t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245			_aProposed regulations provide guidance on significant aspects of BEAT _bbut some questions remain unanswered _c David P. Hariton ... [et al.]
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe comprehensive tax reform legislation commonly known as the Tax Cuts and Jobs Act of 2017 added Section 59A to the Internal Revenue Code, which imposes the “base erosion and anti-abuse tax” (BEAT) on certain taxpayers making “base eroding” payments to foreign related parties. On December 13, 2018, the Treasury Department and the Internal Revenue Service released proposed regulations on BEAT, which, if adopted, would clarify some of the key questions unanswered by the statutory language. The proposals, however, also include a number of surprises and do not provide specific rules on other issues that could have a critical impact on a taxpayer’s ultimate BEAT liability. This article discusses some of the most important issues that were addressed (and not addressed) by the proposed regulations.
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_954712 _aPREVENCIÓN
650		4	_942888 _aESTADOS UNIDOS
700	1		_933153 _aHariton, David P.
773	0		_9160196 _oOP 235/2019/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 3, Spring 2019, p. 3-29
856			_uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1375&aid=8983
942			_cART