000			01390nab a2200253 c 4500
999			_c150119 _d150119
003			ES-MaIEF
005			20241217175301.0
007			ta
008			241213s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_972179 _aFarhat, David
245	1	0	_aCompetent authority resolutions and the creation of BEAT liability _c by David Farhat, Mayowa Olujohungbe, and Bryan McGrane
260			_c2024
520			_aDavid Farhat is a partner and Mayowa Olujohungbe is an associate with Skadden, Arps, Slate, Meagher & Flom LLP, and Bryan McGrane is an adjunct professor at the Cornell Law School and Cornell Johnson Graduate School of Management. In this article, the authors explain why tax authorities can and should expediently address base erosion and antiabuse tax liability that may arise from taxpayers’ use of the advance pricing and mutual agreement program.
650		4	_970766 _aIMPUESTO MÍNIMO ALTERNATIVO
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_942888 _aESTADOS UNIDOS
700			_972180 _aOlujohungbe, Mayowa
700			_972182 _aMcGrane, Bryan
773	0		_9172592 _oOP 138-Bis/2024/116/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 2, October 14 2024, p. 221-225
942			_cART