BEAT Markup, Treaty Issues Scheduled For Debate At ABA

By Molly Moses (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...

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