Try our Advanced Search for more refined results

Expert Analysis

The Base Erosion And Anti-Abuse Tax: An Introduction

By Daniel Nicholas and Margaret Pope (February 15, 2018, 1:10 PM EST) -- The new base erosion and anti-abuse tax generally imposes a 10 percent minimum tax (five percent in 2018) on a taxpayer's income determined without regard to tax deductions arising from base erosion payments (including the portion of a taxpayer's NOL treated as related to base erosion payments), which generally cannot be reduced by credits other than, until 2025, the R&D credit and 80 percent of certain other credits....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

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?
Ask a question!