Analysis

BEAT Markup, Treaty Issues Scheduled For Debate At ABA

Law360 (October 2, 2018, 5:47 PM EDT) -- With several questions unsettled for the new base erosion and anti-abuse tax, transfer pricing experts at the upcoming American Bar Association Section of Taxation meeting will explore issues such as how the provision applies to intercompany service charges bearing a markup.

One topic to be discussed this week by panelists at an American Bar Association tax section meeting in Atlanta is how the base erosion and anti-abuse tax interacts with tax treaties. (AP) BEAT, set forth in new Section 59A of the Tax Cuts and Jobs Act, limits deductions on payments by a U.S. company to its foreign related parties to ensure it...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!