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Corporate Taxes › Registered Investment Companies (RICs) › Base Erosion and Anti-Abuse Tax (BEAT)

Latham & Watkins LLP

Following the BEAT: IRS Issues Proposed Regulations on Application of Base Erosion and Anti-Abuse Tax

Latham & Watkins LLP on

The proposed regulations provide rules for identifying which taxpayers are subject to the BEAT and for computing BEAT liability. Key Points: The base erosion and anti-abuse tax (BEAT) proposed regulations: ...more

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