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United States - Treatment of Derivative Payments under the US Final BEAT Regulations

Country:
United States
Author:
P. Carman
Issue:
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 2
Published:
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.
 
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