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Final and additional proposed regulations on the base erosion and anti-abuse tax (BEAT)
In this webcast, panelists discuss the recently released final and additional proposed Section 59A (BEAT) regulations.
Please join our panelists for an in-depth discussion of the recently released final and additional proposed Section 59A (BEAT) regulations.
The final regulations largely adopt proposed regulations issued in 2018 but include certain significant adjustments in response to numerous comments received. The proposed regulations provide additional guidance for determining whether a taxpayer is subject to BEAT, including in the context of certain partnership arrangements and aggregate groups.
Panelists
- Arlene Fitzpatrick, National Tax Department, International Tax and Transaction Tax Services, Ernst & Young LLP
- Kristine Mora, National Tax Department, Accounting Periods, Methods & Credits, Ernst & Young LLP
- Chris Ocasal, National Tax Department, Financial Services Office, Ernst & Young LLP
- Tom Vidano, National Tax Department, International Tax and Transaction Tax Services, Ernst & Young LLP
Moderator
- Craig Hillier, EY Americas International Tax and Transaction Services Leader