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Expert Analysis

Taxpayer Takeaways From The Latest BEAT Rules

By Richard Slowinski and Stefanie Kavanagh ( January 28, 2020, 5:18 PM EST) -- To the elation of taxpayers and practitioners alike, on Dec. 2, 2019, the U.S. Department of the Treasury and the Internal Revenue Service released final[1] and proposed[2] regulations under Internal Revenue Code Section 59A[3] (commonly referred to as the base erosion and anti-abuse tax, or BEAT)....

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