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Instructions for Form 8991 (12 2024) - Internal Revenue Service Enter the amount of base erosion tax benefits that correspond to the specific type of base erosion payment on which tax is imposed under section 871 or section 881, and with respect to which tax is deducted and withheld at a reduced withholding rate pursuant to a U S income tax treaty
How to Calculate BEAT Tax Understand the base erosion and anti-abuse tax (BEAT) regulations, including who is subject to the tax and the BEAT tax rate schedule
What Is the Base Erosion and Anti-Abuse Tax (BEAT)? Corporations potentially subject to the BEAT must file Form 8991, “Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts ” This form is the primary mechanism through which a taxpayer reports its calculations and determines its final BEAT liability
Overview of the Base Erosion and Anti-Abuse Tax: Section 59A Prepared by the Staff of the Joint Committee on Taxation April 2019 Overview of the Base Erosion and Anti-Abuse Tax (the “BEAT”) 2 Certain large corporations are subject to an additional tax (the BEAT) that is based in part on the extent to which they have made deductible payments to related foreign parties
KPMG report: Highlights of final BEAT regulations under section 59A Under the 2019 proposed regulations, a taxpayer made a BEAT waiver election by completing the relevant section of the Form 8991, Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts, and by attaching a list on information specified in the regulations
IRS Releases Final REGS Implementing the Base-Erosion and Anti-Abuse Tax IRS has released final regs implementing the base-erosion and anti-abuse tax (BEAT) and providing reporting requirements related to the BEAT The final regs retain the basic structure and approach of the proposed regs, with certain revisions
Base Erosion and Anti-Abuse Tax (BEAT) – A Primer - AAF Accordingly, the international provisions of the TCJA introduced a series of new rules (and acronyms) to tax policy, including the Global Intangible Low-Taxed Income (GILTI), the Foreign-Derived Intangible Income (FDII), and the Base Erosion and Anti-Abuse Tax (BEAT)