United States - Treatment of Derivative Payments under the US Final BEAT Regulations
- United States
- P. Carman
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 2
- 29 June 2020
This article provides a general background in respect of the US base erosion and anti-abuse tax, which is a minimum tax for taxpayers in international groups enacted by the United States, and discusses the treatment of payments in respect of derivatives and other financial instruments under the final Regulations.